A. Materials would be controllable by the manager of an assembly line and would therefore be included on the manager's report.

B. Direct labor would be controllable by the manager of an assembly line and would therefore be included on the manager's report.

C. Depreciation on the manufacturing facility is a cost that is dependent upon past decisions made at a higher level of the organization, as well as on the accounting policies adopted by management. Therefore, it is outside of the control of an assembly line manager and would not be included on the manager's performance report.

D. Repairs and maintenance would be controllable by the manager of an assembly line and would therefore be included on the manager's report.