38) Support Departments are: 2 Points Provide a necessary service to produce a product Are not directly involved in the production process Are normally accounted for as a cost center All of the above 391 Support Department costs can be applied to overhead using the single plantwide factory overhead rate, the multiple production department rate or activity based costing. 1 Point True False 401 The three commonly used methods to allocate support department costs to the production departments are the direct method, the sequential method and the reciprocal services method. The reciprocal services method: 2 Points O is the easiest to use Assumes none of the support departments support each other Is the most accurate of the three methods