Hint: Controllable costs are often the same as variable costs. Non-controllable co Controllable Non-controllable Controllable or Non-controllable Cost Room maintenance costs Hotel mortgage Grounds maintenance services Supervisor salaries Cost of pool chemicals Complimentary breakfast costs Staff uniform costs Franchise fees Employee meal costs Property taxes Electronic key card costs Staff training Interest expense Internet advertising Income taxes Office supplies In-room guest amenities Insurance costs Electrical usage Assistant manager's bonus Page 01 02 03 04 Q5