In exercising its authority at a hazardous substance release site pursuant to Section 78870 or 79055, the department shall issue orders to the largest manageable number of potentially responsible parties after considering all of the following:
(a) The adequacy of the evidence of each potentially responsible party’s liability.
(b) The financial viability of each potentially responsible party.
(c) The relationship or contribution of each potentially responsible party to the release, or threat of release, of hazardous substances at the site.
(d) The resources available to the department.