Which of the following statements explains the major difference between the sequential method and the direct method?

1. Under the direct method, the total support department costs to be allocated will also include any costs that were allocated to that support department from other support departments.

2. Under the sequential method, the total support department costs to be allocated will never include any costs that were allocated to that support department from other support departments.

3. Under the sequential method, every support department receives costs allocated from every other support department.

4. Under the sequential method, the total support department costs to be allocated will also include any costs that were allocated to that support department from other support departments.