Question: There are three manufacturing centres (Making, Finishing and Packing). These are supported by five support departments, namely Maintenance, Power, Administration, Selling and Distribution. All the various costs incurred in those departments produce the cost of sale of the finished product that is offered for sale in the market. It is possible that some departments reciprocally support each other, for example, in the above diagram, the power department provides power to the maintenance department; in return, the maintenance department maintains the power department. Explain your answers and provides examples.