登录之后可查看解析

The costs of the Assembly Department would not be allocated to the service departments. The costs of the service departments are the costs that are allocated to other departments.
The costs of the Personnel Department would not be allocated solely to any single department.
The reciprocal method recognizes all of the services that are provided by the service departments to the other service departments. Therefore, it is the only method in which the costs of the Information Systems Department would be allocated to the other service department, the Personnel Department, as well as to the two production departments.
The costs of the Machining Department would not be allocated to the Assembly Department because both departments are production departments.