The Reciprocal Method of Allocating Support Costs Is Considered Superior

Multiple Choice

The reciprocal method of allocating support costs is considered superior to other methods because:

A) It is the easiest method to implement
B) It spreads support costs among cost pools based on the current number of employees
C) It takes into account all of the reciprocity in consumption between various departments
D) It ignores administrative costs because they are assumed to be shared equally by all departments