Which of these costs is considered uncontrollable?

Electricity costs are considered uncontrollable because they often fluctuate based on factors outside of a manager's immediate influence. These factors can include changes in utility rates, economic conditions, or unexpected price increases. While managers can take steps to manage energy usage and seek ways to reduce costs over time, the actual pricing and availability of electricity are often determined by external regulatory and market conditions.

In contrast, food costs, employee wages, and supply costs are generally more controllable through strategic purchasing decisions, labor management, and inventory control. For instance, a restaurant can negotiate prices for bulk food purchases, adjust staffing levels based on business needs, and manage supply orders to fit their budgetary constraints. Therefore, the variability and lack of control over electricity pricing make it distinctively categorized as an uncontrollable cost.