Support Department and Joint Cost Allocation

Chapter 5 in the textbook “attached” 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? Embed course material concepts, principles, and theories (which requires supporting citations) along with at least one scholarly, peer-reviewed reference supporting your answer. Keep in mind that these scholarly references can be found in the Saudi Electronic Library by conducting an advanced search specific to scholarly references.