please help!! total cost for PP and PB has already been calculated.

Not sure of their success/failure of the non-profit the owners have decided to run a test market. They determine that revenues of $300 are a good goal for their 1st attempt. Further they expect that due to the time of year the PP treat will be more appealing and expect a 60/40 between the two types of treats. In addition to the ingredients required to make the treats the processes need additional support via Administration, Marketing, and Cleaning. While all the costs are ultimately absorbed by the firm, the owners would still like to know the full cost of production for possible scaling in the future. These costs are as follows: 1) To understand a true cost break-down please provide the expected full costs of the treats (both PP and PB) for the expected level of sales and include a distribution of service costs following the Step-Down Method where Admin is 1st, Cleaning is 2nd, and Marketing is 3rd applied. \begin{tabular}{|l|r|r|r|rrrr|} \hline & Administration & Marketing & Cleaning & PP & \multicolumn{3}{|l|}{ PB } \\ \hline Total Costs & 300 & 20 & 26 & $ & 221 & $ & 46 \\ \hline \# Emp & 3 & 1 & 1 & 2 & 2 \\ \hline Designs & 0 & 0 & 0 & 1 & 1 \\ \hline Sq Ft & 900 & 450 & 450 & 1200 & 1000 \\ \hline \end{tabular}