John owns and operates the End Zone Steakhouse. He would like to turn the operation over to his son Zeke, a graduate of Spartacus High School. Zeke, however, has no foodservice background. Zeke would like to prove that he can effectively operate the restaurant and that he would be good at controlling costs. Operating cost categories for the restaurant, in terms of Other Expenses, are as follows. Place an X in the Controllable column for those operating expenses that Zeke could control. If he could not control the cost, place an X in the Non-controllable column.

Other Expenses Controllable Non-controllable
Real estate tax
Menu printing
Professional musicians
Interest on long-term debt
Charitable donations
Cleaning supplies
Flowers and decorations
Licenses and permits