Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
A summary of the usage of the service department services by other services departments as well as by two producing departments is as follows:

Direct costs in the various departments are as follows:

-In what order should the three service departments be allocated, assuming the step-method is used?

A) S3-S2-S1
B) S3-S1-S2
C) S2-S1-S3
D) S2-S3-S1