At a professional conference just a few days ago, Darcy Kramer, the president of Luard Corporation, learned how the concept of controllability relates to performance evaluation. In preparing to put this new knowledge into practice, he reviewed the financial data of the company’s sales department.
Salaries of salespeople ............ $ 420,000
Cost of goods sold .............. . 25,000,000
Facility-level corporate costs ........... 410,000
Travel expenses ................ 32,000
Depreciation on equipment .......... 100,000
Salary of the sales manager .......... 60,000
Property taxes ................ 4,000
Telephone expenses ............. 39,000

Required
Help Mr. Kramer prepare a list of expenditures that the sales manager controls