Assume Rockton Bank has two revenue-producing departments: mortgage lending and small Obj. 2 business lending. To support the activities of these departments, Rockton uses three departments: financial research, account management, and personnel. The company uses the stepdown method for allocating support department costs to revenue-producing departments.

Prepare a sketch to illustrate the cost flows among the five departments at Rockton. Assume support department costs are allocated in the same order as listed above. Identify potential allocation bases Rockton's management could use to allocate support department costs to revenue-producing departments.