The market value at split-off method of allocating joint costs is easy to apply because estimating market value at the split-off point is always possible and is very accurate. True False Under the direct method of allocating support department costs to production departments using ABC, all support department costs are allocated directly to production departments. True False The final step in using activity-based costing to apply overhead to products is applying production activity costs to products using cost drivers for each production activity True False While none of the four common methods for allocating joint costs will consistently allocate joint costs more accurately than another, one method may be more appropriate than another depending on the production process. True False