Which of the following statements is false concerning how the conceptual (percentage) and unit cost approaches to the step-down differ? Group of answer choices

a) The conceptual model uses the same number of cost centers as the unit cost approach in allocating costs

b) The conceptual model uses the same order of cost centers as the unit cost approach in allocating costs

c) The general model used in the conceptual approach is to allocate costs downward from a support center toward the support and service centers below it, while the unit cost approach uses a different approach

d) They are effectively the same, and the main difference in the two approaches stems from whether they use percentages or unit costs to determine each departments share based on the cost driver