If a Company Uses the Direct Method of Allocating Support

If a company uses the direct method of allocating support department costs to production departments, which of the following statements is true?

A) The direct method is more complex than the step method.
B) The direct method only allocates some of the support department costs directly to production and is more accurate than the reciprocal method.
C) The direct method allocates all the support department costs directly to the production departments and is the simplest method.
D) The direct method requires that the same allocation method be used for each support department.