1.) Why is the direct method of support department cost allocation less accurate than the sequential and reciprocal services methods? 2.)Are large or small companies more likely to use the reciprocal services method to allocate support department costs to production departments? Why? 3.)When would management most likely use the net realizable value method of joint cost allocation? 4.)What are the two most often used ways of accounting for revenue from by-products? 5.)How can support department and joint cost allocation affect production employee performance evaluations