The reciprocal allocation method is the most precise yet infrequently used. Which of the following is not true?

Multiple Choice

The reciprocal method requires the significant computing power of large computers to solve simultaneous equations, thus putting it out of reach of most companies.

The reciprocal method appears as a $$black box$$ to managers, thus making managers responsible for costs they may not know how to compute or understand.

Employed carefully, the step$-$down method can produce results very similar to those produced by the reciprocal method.

Cost allocations are used primarily for decision control and financial reporting rather than for decision making.

Few accountants were trained in solving systems of equations and how to formulate the problem.