Question：Consider the following statements, regarding the reapportionment of service cost centre overheads to production cost centres, where reciprocal services exist:
　　The direct method results in costs being reapportioned between service cost centres
　　If the direct method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
　　The step down method results in costs being reapportioned between service cost centres
　　If the step down method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
　　Which statement(s) is/are correct?
　　A. 2 only
　　B. 1, 3 and 4
　　C. 2 and 3
　　D. 1, 2 and 4
　　The correct answer is:2 and 3.
　　解析：The direct method results in costs being re-apportioned between production centres (not between service centres) so statement 1 is false. When using the direct method, it doesn't matter in which order the service overheads are re-apportioned so statement 2 is true. Statement 3 is true but statement 4 is false because the order does matter when using the step-down approach.