$2)$ The direct allocation method:

A$)$ allocates support$-$department costs to operating departments by fully recognising the

mutual services provided among all support departments

B$)$ allocates support$-$department costs to other support departments and to operating

departments in a sequential manner that partially recognises the mutual services provided

among all support departments

C$)$ allocates each support$-$department's costs to operating departments only

D$)$ requires managers to rank the support departments in the order that the step$-$down

allocation is to proceed