RM RM Sales Department Kitchen Bedroom Dining Room Total RM RM 210,000 112,500 440,000 762,500 Cost of goods sold 63,000 37,500 176,000 276,500 Other Costs 130,250 81,406 113,968 325,624 Profit 16,750 (6.406) 150,032 160,376 The management accountants of Kemas are concerned that the bedroom department of the store has been showing a loss for some time, and is considering a proposal to close the bedroom department in order to concentrate on the more profitable kitchen and dining room departments. He has found that other costs for this store for the last three months are as follow: RM Employees Sales staff wages 64,800 12 Consultation staff wages 24.960 4 Warehouse staff wages 30,240 6 Administration staff wages 30,624 General overheads (electricity, rents, etc.) 175,000 325,624 He has also collected the following information for the last three months: Department Kitchen Bedroom Dining Room Number of items sold 1,000 1,500 4,000 Purchase orders 1,000 900 2,500 Floor area (square metres) 16,000 10,000 14,000 Number of consultations 798 200 250 The management accountant believes that he can use this information to review the store's performance in the last three months from an activity-based costing (ABC) perspective