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What approaches might be used to decide the sequence in which to allocate support departments when using the step-down method? Caris Company is a manufacturer

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What approaches might be used to decide the sequence in which to allocate support departments when using the step-down method?

Caris Company is a manufacturer with two production departments (Machining and Assembly) as well as two support departments (Materials Requisitions and Utility Services). For the last quarter of 2020, Caris's cost records indicate the following

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