In 2016, Crane's Bookstore devoted 330 square metres to the display and sale of paperback books, 100 square metres to children's books, and 50 square metres to rare books. The store is 520 square metres, and 40 square metres were unused. The cost to maintain the store was $64,700, which was allocated among the three departments based on 480 square metres of occupied space. In 2017 . management put a specialty coffee shop in the previously unused space. However, the allocation was not updated for this change. In 2017, the four departments' contribution margins before the allocation of building costs were Paperback Books $42,900 Children's Books 32,000 Rare Books 13,500 Coffee 3,600 During 2018, the four department managers all requested

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In 2016, Crane's Bookstore devoted 330 square metres to the display and sale of paperback books, 100 square metres to children's books, and 50 square metres to rare books. The store is 520 square metres, and 40 square metres were unused. The cost to maintain the store was $64,700, which was allocated among the three departments based on 480 square metres of occupied space. In 2017, management put a specialty coffee shop in the previously unused space. However, the allocation was not updated for this change. In 2017, the four departments' contribution margins before the allocation of building costs were Paperback Books $42,900 Children's Books 32,000 Rare Books Coffee 13,500 3,600 During 2018, the four department managers all requested that they be allowed to expand their floor space. Each argued that the floor space of one of the other departments should be reduced so that their own department could be expanded. In 2016, Crane's Bookstore devoted 330 square metres to the display and sale of paperback books, 100 square metres to children's books, and 50 square metres to rare books. The store is 520 square metres, and 40 square metres were unused. The cost to maintain the store was $64,700, which was allocated among the three departments based on 480 square metres of occupied space. In 2017, management put a specialty coffee shop in the previously unused space. However, the allocation was not updated for this change. In 2017, the four departments' contribution margins before the allocation of building costs were Paperback Books $42,900 Children's Books 32,000 Rare Books Coffee 13,500 3,600 During 2018, the four department managers all requested that they be allowed to expand their floor space. Each argued that the floor space of one of the other departments should be reduced so that their own department could be expanded.