Using the information below, allocate the costs using the step-down method.

	Soup Kitchen	Counseling	Purchasing	Administration
Operating costs	$900,000	$300,000	$80,000	$40,000
Purchasing (in ratio of 40-45)	$37,647	$ 42,353	$(80,000)
Administration (in ratio of 90.5)	$ 37,895	$ 2,105		$ (40,000)
Total	$ 975,542	$ 344,458	$ -	$ -

Using the informationin the table, allocate the cost using the step down method. Compare the results with the previous problem. Do they differ?

Using the information from the above question, allocate the costs using the step-down method, but change the order of step-down from that used when you solved the above problem. Do the results differ from those in the previus table?