As the managing partner of Whispering Accounting Services (HAS). Adam is trying to compare the profitability results of the firm's three different business lines: Audit, Tax, and Advisory Services. These three operating divisions are supported by three support departments: Billing. Human Resources, and IT. The cost drivers (or allocation bases) for each of the support departments, along with each department's usage of those services and its own original costs, are as follows. Rank the three support departments based on the percentage of their service provided to other support departments, and then allocate their costs using the step method. (Round intermedlate calculations to 4 decimal ploces, eg. 15.2516 and final answers to 2 decimal ploces, es. 15.25.)