Which of the following would NOT be a criteria used to rank departments to determine order of allocation under the sequential method?

a$.$ Rank the supporting departments in order of the amount of service rendered, from the greatest to the least.

b$.$ Rank the supporting departments in order of the support services rendered, measured by the direct costs of each support department with the department with the highest cost rendering the greatest service.

c$.$ Determine the total cost of a support department, both direct and allocated from other support departments, before ranking.

d$.$ Rank the supporting departments based on a percentage of service they render to other service departments