For each of the following examples of factory costs, indicate whether each most likely is controllable by the plant manager \((\mathrm{P})\), the supervisor of repair and maintenance \((\mathrm{R})\), or the foreman of the machining department (M).

(a) depreciation on machining equipment

(b) machining direct labor

(c) labor for repairs on machining department equipment

(d) repair supplies

(e) heat in machining department

(f) overtime for machining department labor

(g) repair and maintenance costs allocated to machining department

(h) labor fringe benefits.