Prepare an income statement for each department using Cost of Goods Sold to allocate Administration, Selling & Other Expenses. [9 marks] Identify and explain a better method for allocating Administration, Selling & Other Expenses across the 3 departments. Use your proposed method of allocation to prepare alternative income statements for each department and compare them with the results in a). [18 marks] Write a brief report to the management of Fox Books to summarise your recommendations for improvements to the accounting system, and how this information would be useful for management decisions. [8 marks]