22 Which method allows for partial recognition of the services rendered by support departments to ove on departments? Select one: the single-step allocation method b. the dual-rate method C. the step-down allocation method d. the reciprocal allocation method e. the direct allocation method Northwoods manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $90 per table, consisting of 80% variable costs and 20% fixed costs. The company has surplus capacity available. It is Northwoods' policy to add a 50% markup to full costs. Northwoods is invited to bid on a one-time-only special order to supply 100 rustic tables. What is the lowest price Northwoods should bid on this special order? Select one: a. $9,000 b. $7,200 c. $10,800 d. $13,500