Managers should try to distinguish between controllable and uncontrollable costs when designing segment financial reports. For each of the following costs of a suburban Asda store, indicate whether it is a variable cost, fixed cost controllable by segment managers, fixed cost controllable by someone other than the segment manager, or a cost that a company normally does not allocate:

Property taxes Supervision of local sales staff Depreciation of store Cost of goods sold Local store advertising Corporate-level advertising Corporate-level public relations Temporary sales labour