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 Operating Departments Personnel Cafeteria Machining Assembly Direct Costs: $32,000 $20,000 Services Provided By: Personnel 30% 30% 40% Cafeteria 20% 40% 40% 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