Which of the Following Does NOT Apply to Support Departments

Multiple Choice

Which of the following does NOT apply to support departments?

A) A support department is an operating department.
B) Support departments create special accounting problems when they provide reciprocal support to each other.
C) An example of a support department would be a personnel department.
D) To obtain accurate product costs requires the inclusion of support department costs.
E) Direct support costs are always traced, indirect support department costs are allocated.