What is conceptually the most defensible method for allocating support-department costs? Why? A. 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. 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 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. D. None of the above are correct