You have a client who operates a large retail self-service grocery store that has a full range of
departments. Management has encountered difficulty in using accounting data as a basis for
making decisions concerning possible changes in departments operated products marketing
methods and so forth. List several overhead costs or costs not applicable to a particular
department and explain how the existence of such costs (sometimes called common costs orjoint costs) complicates and limits the use of accounting data in
making decisions in such a store.