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Which of the bellow statements about cost allocation is most correct? The direct method is conceptually best and least expensive to implement The reciprocal method

Which of the bellow statements about cost allocation is most correct?
The direct method is conceptually best and least expensive to implement
The reciprocal method is mostly used in practice
The reciprocal method is conceptually best but typically most expensive to implement
A and b above is correct
Both band c above is correct

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