All of the Following Statements About Service Department Costs Are

All of the following statements about service department costs are true except:

A) Service department costs include the costs of providing services to other departments within an organisation.
B) Service department costs are only allocated to producing departments.
C) Service department costs should be allocated using an allocation base or cost driver related to the costs incurred.
D) Service department costs do not include the costs of providing services to external customers.