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led: Test #$2$

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Render Incorporated has four support departments $($maintenance$,$ power, human resources, and legal$)$ and three operating departments. The support departments provide services to the operating departments as well as to the other support departments. The method of allocating the costs of the support departments that best recognizes the mutual services rendered by support departments to other support departments is the:

Multiple Choice

$$ direct allocation method.

$$ dual$-$rate allocation method.

$$ step$-$down allocation method.