Ben, the Accountant, does a break even analysis for Event Planning, and finds that when using the Direct Method for allocating service costs, Tom must plan $21$ events to break even. What would happen to the number of break$-$even events if Ben instead used the Step Down method to Accounting first to allocate service costs? $($Note: assume the pricing and variable costs stay the same, and that the amount of service costs allocated to the Sales Department and Event Planning are considered by those departments to be fixed costs$).$

Group of answer choices

Number of events to break even would be more than $21$

Number of events to break even would be fewer than $21$

Number of events to break even would remain $21$