What is conceptually the most defensible method for allocating$$ support$-$department costs?$$ Why?

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Part $1$

A$.$

The reciprocal method is theoretically the most defensible method because it fully recognizes the mutual services provided among all$$ departments, irrespective of whether those departments are operating or support departments.

B$.$

The direct method is theoretically the most defensible method because it allocates each support$$ department's costs to operating departments only. The direct method does not allocate$$ support$-$department costs to other support departments.

C$.$

The$$ step$-$down method is theoretically the most defensible method because it allocates$$ support$-$department costs to other support departments and to operating departments in a sequential manner.

D$.$

None of the above are correct.

Part $1$

A$.$

The reciprocal method is theoretically the most defensible method because it fully recognizes the mutual services provided among all$$ departments, irrespective of whether those departments are operating or support departments.

B$.$

The direct method is theoretically the most defensible method because it allocates each support$$ department's costs to operating departments only. The direct method does not allocate$$ support$-$department costs to other support departments.

C$.$

The$$ step$-$down method is theoretically the most defensible method because it allocates$$ support$-$department costs to other support departments and to operating departments in a sequential manner.

D$.$

None of the above are correct.