The manager of each if the six factory department, on the basis of the planned volume of work as translated from the production plan, developed tentative expense budgets for their respective centers. In developing these expense budgets, they were assisted by their immediate supervisors, staff from the manufacturing manager's office, and personnel from the office of the director if profit planning and control. The tentative expense budgets were carefully reviewed by higher management. After all agrees-upon changes were made, the factory expense budgets were approved as shown in Schedules 33 and 34. Notice that the expense within the department. Notice also that noncontrollable expenses are separately identified.