The CHOAM Company uses the step-down method to allocate its support departments (A, B, and C) costs to production departments (X and Y). The overhead costs of support Department A are to be allocated first, followed by the costs of B, and then those of C. The distribution of services is as follows:

Services Supplied	To A	To B	To C	To X	To Y
From A		10%	50%	20%	20%
From B	40%		15%	30%	15%
From C	25%	25%		20%	30%

The percentage of B's costs that should be allocated to Y is closest to:

a.	5%
	b.	15%
	c.	33%
	d.	25%

The percentage of C's costs that should be allocated to B is closest to:

	a.	0%
	b.	10%
	c.	20%
	d.	33%