Operation costing uses which of the following costing systems? 
Definitions:
Step-down Method
The step-down method is an accounting practice used to allocate costs among departments, beginning with the highest cost pool.
Allocation Base A
An allocation base is a measure or quantity, such as machine hours or labor costs, used to assign indirect costs to different products or services.
Allocation Base B
A criterion or standard used to distribute overhead costs among various cost objects.
Step-down Method
A cost allocation method used in accounting to distribute overhead costs to various cost objects based on a hierarchical sequence of allocation bases.
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