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A public accounting firm has two departments, Auditing Services (AS) and Tax Services (TS). These two departments use the services of two service departments, Computer Programming (CP) and Computer Operations (CO). The percentages of each service used by each department for a typical period are:
The company prices its auditing services and tax services on the basis of estimated costs of providing those services. Based upon this information, the most appropriate method for allocating service department costs is the:A. Reciprocal method. B. Physical-units method. C. Massachusetts Formula. D. Step-down method. |