The support department cost allocation method that completely ignores reciprocal services between support departments is called the:

A) direct method.
B) step-down method.
C) reciprocal method.
D) direct method AND step-down method.

Support Department

An organizational unit that provides essential services, support, or resources that help other direct-function departments operate effectively.

Cost Allocation

The process of identifying, aggregating, and assigning costs to cost objects, such as departments, products, or projects, for budgeting, accounting, or costing purposes.

Reciprocal Services

The process in cost accounting where two or more departments provide services to each other and the costs of these services are allocated between them.