1. Which of the following statements is true about the sequential method of allocating support department costs to production departments?

   a. The sequential method captures some but not all the inter-support-department services by allocating support departments to other support departments and production departments in a series of steps.

   b. The sequential method is less accurate than the direct method.

   c. The sequential method is also known as the step-up method.

   d. The sequential method requires that the same cost driver be used for each support department.