Aarondayle Manufacturing produces auto parts for auto manufacturers and parts wholesalers. The business is very competitive and uses productivity measures throughout the eight manufacturing plants. Margo, the manufacturing vice president, explains to her plant managers the importance of reducing cycle time, improving throughput, and reducing waste. One type of waste she closely tracks is waste due to accidents and injuries on the job. Margo believes a safe workplace contributes to productivity. Reducing accidents and injuries can also reduce the liability insurance the company pays to cover these incidents. The premium for this insurance coverage is a single policy and is a joint cost shared by all eight plants. Compare the advantages and disadvantages of the existing approach with Gabriel's suggestion. Provide examples of other costs that are commonly allocated across multiple departments, plants, or locations. Explain how management can choose the most reasonable allocation base for common costs while remaining focused on the cost-benefit constraint