17.Which of the following statements is FALSE?

A

Under the step-down method, after allocating Service Department 1 costs to Service Department 2, we do not allocate any costs back to Service Department 1. 

B

Under the step-down method, we ignore services provided by a service department to itself. 

C

The total amount of service department costs allocated to user departments is the same for the step-down and direct methods. 

D

Under the step-down method, the first service department to allocate costs to the user departments is the one that provides the most service to the producing departments.