Kia Corporation has two departments, A and B. Central costs could be allocated to the two departments in various ways. Square footage of department A and B 6,000 and 18,000 square feet respectively, Number of employees of department A and B 1,120 and 480 respectively, and sales of department A and B $1,000,000 and $2,000,000 respectively. If advertising expense of $300,000 is allocated on the basis of sales, the amount allocated to :Department B would be .a $50,000 .b $75,000 .c $200,000 .d $250,000 :The step-down allocation method .a recognizes the total amount of services that support departments provide to each other O .b allocates complete reciprocated costs .C typically begins with the support department that provides the highest percentage of its total services to other support departments .d offers key input for outsourcing decisions