Traditionally, the reciprocal allocation method is the most precise yet infrequently used. Which of the following is NOT true?

Group of answer choices

If employed carefully with few service departments, the step$-$down method can produce results very similar to those produced by the reciprocal method.

As we learned, the reciprocal method requires significant computing power from large computers to solve simultaneous equations, thus making this method cost prohibitive to implement.

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

Cost allocations are used primarily for decis

$]$ion control and financial reporting rather than for decision making.