ABC Company has two support departments $($Power and Maintenance$)$ and two producing departments $($Assembly and Finishing$).$ The direct allocation method is currently used to assign support department costs to the producing departments. The causal factor for the power costs is kilowatt hours; the causal factor for the maintenance costs is repair hours. Assume the following information:

Power Maintenance Assembly Finishing

Direct costs $$100,000$ $$150,000$ $$75,000$ $$50,000$

Kilowatt hours $10,00090,000100,000$

Repair hours $5002,5002,000$

ABC decides to switch to Step$-$down method and cost allocation sequence is based on a ranking of percentage of services provided to other support departments, which of the following best describes this procedure?