1. The supervisor of the Painting department of Toyota Cars is in-charge of purchasing supplies,

authorizing repairs, and hiring labor for the department. Various costs are given:

Sales, salaries and commission

P182,000

Salary, supervisor of Painting department

25,000

Factory, heat and light

39,000

General office salaries

110,000

Depreciation, factory

18,000

Supplies, Painting department

15,000

Repairs and maintenance, Painting department

14,000

Factory insurance

21,000

Labor costs, Painting department

156,000

Salary of factory supervisor

27,000

1. How much is the total costs controllable by the supervisor of the Painting department?

2. How much is the total costs directly identifiable with the Painting department?

3. How much is the total costs that will have to be allocated to the factory department?

4. How much is the total costs that do not pertain to factory operations?