The graph is adopted from an Author of the text book on Management Accounting EXHIBIT 6-1 A CONCEPTUAL WEW OF THE TRADITIONAL TWO STAGE COST ALLOCATION APPROACH .tage I: Costs are allocated Service Departments o Producing Departments Stage II: Costa are allocated from Producing Departments -' Explain this diagram with the help of an imaginary.r oorupzanj.r {producing a product) and give examples ofthe label given in the diagram