When allocating service department costs to production departments A) the reciprocal allocation method recognizes services provided by service departments to production departments and services provided by production departments to service departments. B) selecting allocation bases for the sequential allocation method is more difficult than selecting allocation bases for the direct allocation method. C) services provided by one service department to other service departments are ignored. D) the sequential method of allocation recognizes all of the interrelationships between all departments, both service and production