Reciprocal Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. Now assume that Chekov Company uses the reciprocal method to allocate support department costs. due to intermediate rounding. Reciprocal Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. Now assume that Chekov Company uses the reciprocal method to allocate support department costs. due to intermediate rounding