Term Definition A. Allocation method that recognizes the mutual Weighted Average services provided among all support departments. B. Allocation method that Step Method allocates joint costs based on relative sales value at the split off point. C. Allocation of costs to serve Net Realizable Value D. Customer Profitability customers included in this analysis. Allocation method that uses all work to date regardless of the period the work was complete. Reciprocal E. Allocation method that allocates costs based on product final sales value. F. Allocation method that Sales value at split-off partially recognizes that service departments consume resources between departments.