variable costs such as direct materials,direct labor, and variable overhead that are usually considered controllable by the department manager. Further, a certain portion of fixed costs can also be controllable. For example, certain advertising spent specifically for a given department would be an expense controllable by the manager of that department. Advertising expenses that benefit many departments or products are, however, noncontrollable cost.
costs that can be influenced by the department involved, unlike other fixed cost such as rent, which is contracted by lease in advance.