Tech Solutions Ltd has three support departments (Cleaning, Human Resources, and Information Systems) and two operating departments (Consulting, Maintenance). The department costs prior to support cost allocation, and the cost allocation basis for each support department, are summarised in the table below. Support departments Operating departments Cleaning Human Resources Information systems Consulting Maintenance $650,000 $1,000,000 $900,000 $700,000 $750,000 Cleaning (number of employees) 5 5 4 25 35 Information systems (number of computers) O 2. 5 10 15 Human Resources (training hours) 5 10 50 350 500 Tech Solutions Ltd uses the step-down method to allocate its support department costs. Which of the following is the correct order of allocating support department costs using the step-down method? a. Cleaning, then Information systems, then Human Resources. b. Information systems, then Cleaning, then Human Resources c. Information systems, then Human Resources, then Cleaning d. Cleaning, then Human Resources, then Information systems e. Human Resources, then Cleaning, then Information Systems