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, marketingmethods, 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.