Bob Stone, Inc., budgets the following amounts for its Buildings & Grounds and Computer Services Departments in servicing each other and the two manufacturing divisions of Signs and Mailers:

	Used By
Supplied By	Building & Grounds	Computer Services	Signs	Mailers
Buildings & Grounds		0.20	0.60	0.20
Computer Services	0.15		0.30	0.55

If you are using the step down method to allocate support department costs which of the support departments would you allocate the costs from second:

	a.	Computer Services
	b.	Building and Grounds
	c.	Mailers
	d.	Signs