Q33. Which one of the following methods of cost allocation is completed by taking the service flows to production departments only and determining each production department's share of that service? a) Direct method b) Indirect method c) Step method d) Reciprocal method Q34. (1 point) Which of the following is NOT a market-based approach to allocating costs? a) sales value at splitoff b) constant gross-margin percentage NRV c) physical measures d) net realizable value