Which of the Following Statements Best Explains the Significant Difference

Which of the following statements best explains the significant difference between the step method and the reciprocal method?

A) Under the reciprocal method, some but not all inter-support-department services are allocated to support departments.
B) Under the reciprocal method, all inter-support-department services are allocated to support departments.
C) The reciprocal method is less accurate than the step method.
D) The reciprocal method is easier to implement than the step method.