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Answer (A) is correct . The direct method allocates service department costs directly to the producing departments without recognition of services provided among the service departments. Hence, no service cost is allocated to the Tool Department because it is a service department.

Answer (B) is incorrect because The direct method does not recognize any allocation between or among service departments; only production departments receive cost allocations.
Answer (C) is incorrect because The direct method does not recognize any allocation between or among service departments; only production departments receive cost allocations.
Answer (D) is incorrect because The direct method does not recognize any allocation between or among service departments; only production departments receive cost allocations.