Which of the following costs are likely to be fully controllable, partially controllable, or not controllable by the chief of the production department?
(a) Wages paid to direct labor
(f) Supplies
(b) Rent on factory building
(g) Insurance on factory equipment
(c) Chiefs salary
(h) Advertising
(d) Utilities
(i) Price paid for materials and supplies
(e) Direct materials used
(j) Idle time due to machine breakdown
(a) Wages paid to direct labor
(f) Supplies