Chapter 17 - Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC),. | Lecture Managerial accounting: Creating value in a dynamic business environment (10th edition): Chapter 17 - Ronald W. Hilton, David E. Platt