OKNM Corp. provides management consulting services to retail and manufacturing clients. DKNM has two support departments Human Resources (HR) and Accounting (AC). DKNM also has two operating departments - Retail Consulting (RC) and Manufacturing Consulting (MC). For the first quarter of 2022, DKNM Corporation's cost records indicate the following: a. Allocate the support department costs to the operating departments using the direct method. b. Allocate the support department costs to the operating departments using the step-down method, allocating Accounting costs first. c. Allocate the support department costs to the operating departments using the step-down method, allocating Human Resources costs first