Which of the following statements is FALSE? A The total amount of service department costs allocated to user departments is the same for the step-down and direct methods. B Under the step-down method, after allocating Service Department 1 costs to Service Department 2, we do not allocate any costs back to Service Department 1. Under the step-down method, the first service department to allocate costs to the user departments is the one that provides the most service to the producing departments. D Under the step-down method, we ignore services provided by a service department to itself. What is the effect of this transaction: Stockholders contributed $250,000 total, in exchange for stock interest in the company. B) assets increase and revenues increase CA) assets increase and equities increase The most widely used capital budgeting models are. return on investment C discounted cash flow methods BD) assets increase and paid-in capital increases DC) equities increase and revenues increase B payback method D accounting rate of return