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Cost Allocation (Step-Down Method): Department Allocation Basis Cost ($) Department A Number of Employees 60,000 Department B Square Footage 80,000 Allocate the costs between the

Cost Allocation (Step-Down Method):

Department

Allocation Basis

Cost ($)

Department A

Number of Employees

60,000

Department B

Square Footage

80,000

Allocate the costs between the departments using the step-down method. 

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