Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

Exercise 58

( Appendix 5B ) The method that assigns support department costs only to producing departments in proportion to each department's usage of the service is known as
A) the sequential method.
B) the proportional method.
C) the reciprocal method.
D) the direct method.
E) none of these.