If Two Service Departments Service the Same Number of Departments

Multiple Choice

If two service departments service the same number of departments, which service department's costs should be allocated first when using the step method?

A) The service department that provides the most service to other service departments.
B) The service department that provides the most service to the user departments.
C) The service department with the least cost.
D) The service department that provides the least service to other service departments.