The following list includes descriptions of the steps in the six-step process to allocate support department costs to production departments. Which of the following descriptions is incorrectly paired to the step number?

a. Step 2: Select a cost driver for each department.

b. Step 4: Determine the percentage usage of support department cost drivers by each department

. c. Step 3: Determine the usage of the support department cost river by each department.

d. Step 1: Apply production department costs to products.