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In order to use the step-down method, there must be an order in which we allocate the costs of the service departments. A popular method is to determine the order according to the percentage of each department’s services that are provided to other service departments. The department that provides the highest percentage of its services to other service departments is allocated first. Then the department that provides the next highest percentage of its services to other service departments comes next, and so on. The first service department will have its costs allocated to the other service departments and the production departments. The second service department’s costs (which now include its share of the first service department’s costs) will be allocated to the other service departments (but not to the first service department that has already been allocated) and the production departments. Once a service department has had its costs allocated, no costs will be allocated from other service departments to it. The question tells us that company studies have shown that the Personnel Department provides support to a greater number of departments than the Information Systems Department does. Therefore, we will assume that the Personnel Department's costs will be allocated first, and some of the Personnel Department's costs will be allocated to the Information Systems Department. The Information Systems Department's costs, including its allocation of Personnel Department costs, are then allocated to the production departments, but not to the Personnel Department. Thus, under the step-down method, none of the costs of the Information Systems Department would be allocated to the Personnel Department.
In order to use the step-down method, there must be an order in which we allocate the costs of the service departments. A popular method is to determine the order according to the percentage of each department’s services that are provided to other service departments. The department that provides the highest percentage of its services to other service departments is allocated first. Then the department that provides the next highest percentage of its services to other service departments comes next, and so on. The first service department will have its costs allocated to the other service departments and the production departments. The second service department’s costs (which now include its share of the first service department’s costs) will be allocated to the other service departments (but not to the first service department that has already been allocated) and the production departments. Once a service department has had its costs allocated, no costs will be allocated from other service departments to it. The question tells us that company studies have shown that the Personnel Department provides support to a greater number of departments than the Information Systems Department does. Therefore, we will assume that the Personnel Department's costs will be allocated first. Therefore, some of the Personnel Department's costs will be allocated to the Information Systems Department.
In order to use the step-down method, there must be an order in which we allocate the costs of the service departments. A popular method is to determine the order according to the percentage of each department’s services that are provided to other service departments. The department that provides the highest percentage of its services to other service departments is allocated first. Then the department that provides the next highest percentage of its services to other service departments comes next, and so on. The first service department will have its costs allocated to the other service departments and the production departments. The second service department’s costs (which now include its share of the first service department’s costs) will be allocated to the other service departments (but not to the first service department that has already been allocated) and the production departments. Once a service department has had its costs allocated, no costs will be allocated from other service departments to it. The question tells us that company studies have shown that the Personnel Department provides support to a greater number of departments than the Information Systems Department does. Therefore, we will assume that the Personnel Department's costs will be allocated first. Thus, some of the Personnel Department's costs will be allocated to the Assembly Department and the Machining Department.
In order to use the step-down method, there must be an order in which we allocate the costs of the service departments. A popular method is to determine the order according to the percentage of each department’s services that are provided to other service departments. The department that provides the highest percentage of its services to other service departments is allocated first. Then the department that provides the next highest percentage of its services to other service departments comes next, and so on. The first service department will have its costs allocated to the other service departments and the production departments. The second service department’s costs (which now include its share of the first service department’s costs) will be allocated to the other service departments (but not to the first service department that has already been allocated) and the production departments. Once a service department has had its costs allocated, no costs will be allocated from other service departments to it. The question tells us that company studies have shown that the Personnel Department provides support to a greater number of departments than the Information Systems Department does. Therefore, we will assume that the Personnel Department's costs will be allocated first. Thus, some of the Personnel Department's costs will be allocated to the Assembly Department.