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Answer (C) is correct . The direct method of service department allocation is the simplest. Service department costs are allocated directly to the producing departments without regard for services rendered by service departments to each other. Service department costs are allocated to production departments based on an allocation base appropriate to each service department’s function.

Answer (A) is incorrect because The services rendered by service departments to each other are simply allocated to production departments under the direct method.
Answer (B) is incorrect because The costs of production departments are not allocated to service departments under any of the allocation methods.
Answer (D) is incorrect because The costs of production departments are not allocated to each other under the direct method.