登录之后可查看解析

Answer (D) is correct . The reciprocal method uses simultaneous equations to allocate costs by explicitly recognizing the mutual services rendered among all departments. Because it acknowledges all sources of cost, it should be used when management is using the results of allocations to make decisions on pricing products.

Answer (A) is incorrect because The physical units method is not a service department cost allocation method. It is a method for allocating joint costs.
Answer (B) is incorrect because The step-down method gives only partial recognition to services rendered by service departments to other service departments. Once a service department’s costs have been allocated, the costs of subsequent service departments are not reallocated to it.
Answer (C) is incorrect because Estimated NRV method is applicable to joint product costing, not service department allocation.