| 17-1 | Allocate service department costs using the direct method and the step-down method. |
| 17-2 | Use the dual approach to service department cost allocation. |
| 17-3 | Explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC). |
| 17-4 | Allocate joint costs among joint products using each of the following techniques: physical-units method, relative-sales-value method, and net-realizable-value method. |
| 17-5 | Describe the purposes for which joint cost allocation is useful and those for which it is not. |
| 17-6 | Allocate service department costs using the reciprocal-services method (appendix). |
