The three methods of allocating support department costs to operating departments are called the direct method, the step down method and the proportional method.

Name: The three methods of allocating support department costs to operating departments are called the direct method, the step down method and the proportional method.
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The three methods of allocating support department costs to operating departments are called the direct method, the step-down method, and the reciprocal method.

The Three Methods of Allocating Support Department Costs to Operating