B. Under the direct method the costs of one service department are not allocated to the other service departments. The costs of the service departments are allocated only to the production departments. Therefore, $0 will be allocated from the Power Department to the Maintenance Department.

C. Under the direct method the costs of one service department are not allocated to the other service departments. The costs of the service departments are allocated only to the production departments.

D. Under the direct method the costs of one service department are not allocated to the other service departments. The costs of the service departments are allocated only to the production departments.