【答案】AD。
解析：The step down method 考虑了两个服务部门overhead 的互相分配，A正确。The direct method 忽略两个服务部门overhead的互相分配，B错误。如果使用step down method， reapportioned服务成本考虑再分配的顺序，是相关的，C错误。相反D正确。
知识点：Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
【答案】D。
解析：
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| Overhead | 560,400 | 180,600 | 265,300 | 66,500 |
| Reapportion stores(40:40) | 132,650 | 132,650 | (265,300) | --- |
| Reapportion canteen(50:30) | 41,563 | 24,937 | --- | (66,500) |
| 734,613 | 338,187 | |||
知识点：Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
