obtain a total measure of work done. The last step in a process-costing system is to compute cost per equivalent unit. Equivalent units are calculated separately for each input (such as direct materials and conversion costs). D) Physical units are the number of output units, whether complete or incomplete. 5. Several methods are used to allocate support department costs to production departments. The method that recognizes support provided by one department to another but does not allow for two-way allocation of costs among support departments is the: A. Direct method. B. Linear method C. Reciprocal method. D. Step-down method. The step-down method of support department cost allocation often begins with allocation of the costs of the support department that: 6. A. Provides the greatest percentage of its support to the production departments. B. Provides the greatest percentage of its support to other support departments. C. Provides the greatest total output of support. D. Has the highest total costs among the support departments. 7. Which of the following statements is false? A) Knowing the proper relevant range is essential to properly classify costs. B) The high-low method involves choosing the period of highest cost driver activity and ind of lowest cost driver activity. thod af cost estimation is that the high point and the