The reciprocal method is the simplest method of allocating support department costs when there is more than two support departments.

Name: The reciprocal method is the simplest method of allocating support department costs when there is more than two support departments.
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Quizplus · Accepted Answer

The reciprocal method, which accounts for interdepartmental support, is more complex than the direct or step-down methods, especially when there are multiple support departments with mutual services.

The Reciprocal Method Is the Simplest Method of Allocating Support