The method that allocates costs by explicitly including all the services is the: direct method step-down method reciprocal method sequential method Which of the following departments is NOT a support department for a Personnel Molding and assembly Data processing Accounting The step-down allocation method: typically begins with the support department that provides the highest support departments recognizes the total amount of services that support departments provide allocates complete reciprocated costs offers key input for outsourcing decisions Variable costing regards fixed manufacturing overhead as a(n): administrative cost inventoriable cost period cost product cost