Question 7 TSLA Industries provides the following information about departmental consumption of allocation bases for its 2 support (Personnel and Cafeteria) and 2 operating (Machining and Assembly) departments: Support Departments Personnel Cafeteria Operating Departments Machining Assembly Direct Costs: $32,000 $20,000 Services Provided By: Personnel Cafeteria 30% 20% 30% 40% 40% 40% 1 pts TSLA uses the Step-down method and the cost allocation sequence is based on a ranking of the percentage of services provided to other support departments, which of the following best describes this procedure? O Cafetera department's costs are allocated to Assembly and Machining, then Personnel's costs are allocated to Assembly and Machining. O none of the answers Personnel department's costs are allocated to Cafeteria, Assembly and Machining, then Cafeteria's costs are allocated to Assembly and Machining. Personnel department's costs are allocated to Assembly and Machining, then Cafeteria's costs are allocated to Assembly and Machining. Cafeteria department's costs are allocated first to Personnel, Assembly and Machining, then Personnel's costs are allocated to Assembly and Machining.