support Department Cost Allocation-Direct Method Yo-Town Inc, produces yogurt. Information related to the company's yodurt orardirtian knac.i. be allocated to each production department. T Check My Wort One of the three methods commonly used for allocating support department costs to production is the direct method. The direct method allocates all support department costs directly to production departments. In doing so, the direct method ignores the possibility that some support departments may aiso serve other support departments