Consider the following statements, regarding the reapportionment of service cost centre overheads to production cost centres, where reciprocal services exist: 1: The direct method results in costs being reapportioned between service cost centres 2: If the direct method is used, the order in which the service cost centre overheads are reapportioned is irrelevant 3: The step down method results in costs being reapportioned between service cost centres 4: If the step down method is used, the order in which the service cost centre overheads are reapportioned is irrelevant Which statement(s)is/are correct?