Which of the following statements is true of the step-down method?

a) The step-down method begins with the department that provides the least amount of service to other service departments.

b) The step-down method does not allocate service department costs to operating departments.

c) When the step-down method is used, the allocation base attributable to a service department that has already been allocated is ignored.

d) The order of cost allocation does not have any significance under the step-down method.

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