The reciprocal allocation method _____________.

	a.	is the most widely used because of its simplicity
	b.	requires the ranking of support departments in the order that the allocation is to proceed
	c.	fully incorporates interdepartmental relationships into the support-department cost allocations
	d.	allocates support-department costs to other support departments and to operating departments in a sequential manner that partially recognizes the mutual services provided among all support departments
	e.	None of the answers.