Retailing and Costs for Decision Making (CPA) You have a client who operates a large retail self-service grocery store that has a full range of departments. The management has encountered difficulty in using accounting data as a basis for decisions as to 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 or joint costs) complicates and limits the use of accounting data in making decisions in such a store. lop2