When the __________ method is used to apply overhead to products, overhead costs are first directly traced or distributed to support and manufacturing departments.

1. activity-based costing
2. single plantwide rate
3. multiple production department rates
4. None of the above

In the context of activity-based costing, transferring overhead costs to support and production departments is referred to as __________ overhead costs.

1. assigning
2. allocating
3. applying
4. distributing

In the context of allocating support department costs to production departments, which of the following methods is the most difficult but the most accurate?

1. Reciprocal services method
2. Step-down method
3. Direct method
4. Sequential method

In the context of allocating support department costs to production departments, the __________ considers all inter-support-department services and is the most difficult to implement when a large number of departments is involved.

1. Sequential method
2. Direct method
3. Reciprocal services method
4. Step-down method