Problem 9-16A Determining controllable costs Juan Rubio is the manager of the production department of Radison Corporation. Radison incurred the following costs during Year 2. Production department supplies $ 22,000 Administrative salaries 700,000 Production wages 1,160,000 Materials used 1,058,400 Depreciation on manufacturing equipment 723.200 Corporate-level rental expense 480,000 Property taxes 137,200 Sales salaries 573,600 Required Prepare a list of expenditures that Mr. Rubio controls. Problem 9-16B Determining controllable costs At 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 sales manager 30,000 Property taxes 2,000 Telephone expenses 19.500 Required Help Mr. Santiago prepare a list of expenditures that the sales manager controls.