A. The step method is able to use different methods of allocating the costs of the service departments to the production departments.

B. The reciprocal method is able to use different methods of allocating the costs of the service departments to the production departments.

C. When a single rate of overhead allocation is used, it does not take into account the different usage of the service departments by the different production departments. Though this method is simple and easy, it is not very accurate and should only be used if all of the production departments use the service departments equally.

D. The direct method is able to use different methods of allocating the costs of the service departments to the production departments.