16 16 The step method allocates some, but not all, service department costs to other service departments. The step metho TRUE FALSE 17 One advantage of the step method is that all reciprocal services are recognized between service departments. TRUE FALSE 18 Which of the following service departments could logically use space occupied (square footage) to allocate its costs to user departments? Material Handling. Cafeteria. Custodial Services. Cost Accounting. Engineering. 00