13. Match the terms on the left with its definition on the right. Place the letter found at the left of the Definition on the line to the left of the correct Term that matches the Definition. There is only one correct answer for each Term, select the Definition you believe to be most correct.

Term Definition

______	Weighted Average		A.	Allocation method that recognizes the mutual services provided among all support departments.
______	Step Method		B.	Allocation method that allocates joint costs based on relative sales value at the split off point.
______	Net Realizable Value		C.	Allocation of costs to serve customers included in this analysis.
______	Customer Profitability		D.	Allocation method that uses all work to date regardless of the period the work was complete.
______	Reciprocal		E.	Allocation method that allocates costs based on product final sales value.
______	Sales value at split-off		F.	Allocation method that partially recognizes that service departments consume resources between departments.