Which of the following statements about cost allocation is incorrect? a. To ensure fairness, the same cost driver should be used to allocate costs for all indirect cost pools. O b. The step-down method does not fully recognise the mutual dependencies between support departments O C. A cost can be a direct or indirect cost, depending on the cost object of interest. O d. A training program offered by the human resources department can be a cost object. O e. A cost may be considered an indirect cost even if it has a one-on-one relation to the cost object, because the benefit of tracing this cost is too small