Bangkok Bakery makes baked products for grocery retail outlets in the city It has three divisions bread cake and doughnuts Each division is run and evaluated separately but the main head office incurs costs that are indirect cost for the divisions Costs incurred in the head office are given below HRM management costs 1900000 Finance and accounting office 1400000 Rental and depreciation costs 1200000 Other costs 600000 Bangkok Bakery upper management curr