help me please

87 6) 88 Step Down method - Ferriss Publishing Company 89 REVENUE CENTERS COST CENTERS A 90 B D E 91 92 Cost $ 140,000 $ 195,000 $ 48,000 $ 275,000 $430,000 93 No of employees 60 35 140 315 210 94 Sq feet 15,000 10,000 20,000 40,000 10,000 95 Hours of press time 30,000 60,000 96 97 98 a) using step down method, allocate cost centers to the revenue centers in the following order allocate cost center A based on the number of employees allocate cost center B based on the number of square feet allocate cost center C based on the hours of press time 99 100 101