Golden Company has five service departments and ten operating departments. In allocating service department costs to the operating departments, regardless of the order of the service department cost are allocated, which of following methods will not effect on the amount of service department costs being allocated to each operating department? A. Step-down methods only. B. None. C. Direct method and step-down methods. D. Direct method only. When allocating goods inventoriable cost, which of following choice is correct about the treatment of sales commissions and abnormal spoilage incurred to a manufactured good? Abnormal Spoilage Sales Commissions . Include Exclude B Exclude Exclude Include Include D Exclude Include