250 words homework (within 24 hours): Support Department and Joint Cost Allocation

I need your help to write in 250 words and one reference about the below:  

 Chapter 5 in the textbook provides  examples of allocation of support department costs in manufacturing  settings for determining product costs. Why would allocation of support  department costs be important in-service businesses, such as hospitals  or universities?


Reference will help you:
 

• Homburg, C., Nasev, J., & Plank, P. (2018). The impact of cost allocation errors on price and  product-mix decisions. Review  of Quantitative Finance & Accounting, 51(2), 497–527.
•   Chapter 5 PowerPoint slides in Managerial Accounting
• Arya, A., Glover, J. C., & Mittendorf, B. (2017). The effects of joint cost allocation on intra-firm trade: A  comparison of insulating and non-insulating approaches. Journal of Management Accounting Research, 29(2), 1–10.
• del Río Sánchez, R., Cornejo, R. R.,  Valderrama, T. G., & Ortiz J. S. (2019). Design of the activities map with the ABC cost model for the  university departments. Cuadernos  de Gestión, (2), 159.