13. What are service departments? Why do some managers allocate service department costs to production departments? 19. Describe the four categories included in the l'u'erarchf,r of costs. 2D. What is the difference between a facilitylevel cost and a mintlevel cost? 21. How does the hierarchy of costs help managers allocate overhead costs? 22. Describe the four categories related to the costs of quality. How might the allocation of quality costs to these four categories help managers