At a professional conference just a few days ago, Victor Norman, the president of Alexander 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.

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

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$ 350,000 Salaries of salespeople Cost of goods sold Facility-level corporate costs Travel expenses Depreciation on equipment Salary of the sales manager Property taxes Telephone expenses 22,500,000 410,000 32,000 100,000 60,000 4,000 39,000