2. Controllable / Non-Controllable Costs, Direct / Indirect Costs The supervisor of the ASSEMBLY DEPARTMENT of Toyota Cars is in-charge of (1) purchasing supplies, (2) authorizing repairs, and (3) hiring labor for the department. Various costs are given: (1) (2) E F A Sales, salaries and commission B Salary, supervisor of Assembly department C Factory heat and light D General office salaries Depreciation, factory Supplies, Assembly department P10,000 9,000 8,000 7,000 6,000 5,000 Assembly 4,000 3,000 I Labor costs, Assembly department 2,000 1,000 Total G Repairs and maintenance, department H Factory insurance J Salary of factory supervisor REQUIRED: Determine the following: 1. Total costs controllable by the supervisor of the Assembly department. 2. Total costs directly identified with the Assembly department. 3. Total costs allocated to the factory departments. (3)