Problem $9-16$B Determining controllable costsAt a professional conference just a few days ago, Carlos Santiago, the president of Ocala 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.Salaries of salespeople$$210,000$Cost of goods sold$12,500,000$Facility$-$level corporate costs$205,000$Travel expenses$16,000$Depreciation on equipment$50,000$Salary of the sal$$s manager$30,000$Property taxes$2,000$Telephone expenses$19,500$RequiredHelp Mr$.$ Santiago prepare a list of expenditures that the sales manager controls.