A. The step method allocates some service department costs to other service departments, but does not allocate them back to those service departments already allocated.
B. The direct method does not consider any services provided by one service department to another service department. Therefore, though quick and easy, the direct method does not provide the most accurate allocation of the costs of the service departments.
C. The accretion method is not a method of allocating the costs of the service departments.
D. The reciprocal method is the most accurate method of allocating service department costs because it takes into account all of the services that are provided by one service department to other service departments.
