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Answer (D) is correct . The reciprocal method is the most complex and the most theoretically sound of the three service department allocation methods. The reciprocal method recognizes services rendered by all service departments to each other as well as to the production departments.

Answer (A) is incorrect because The direct method of service department allocation, the simplest of the three methods, consists of allocating service department costs directly to the producing departments without regard for services rendered by service departments to each other.
Answer (B) is incorrect because Dual-rate allocation is a term more properly associated with overhead assignment.
Answer (C) is incorrect because The step or step-down method, while more theoretically sound than the direct method, is less sound than the reciprocal method.