Hi! Can you help me on how to calculate the step method or sequential method for allocating the statistic of the problem given below? The supporting department is Gen. Admin, Maintenance, Housekeeping, and Cafeteria. The production department is from the Emergency room to the Coronary care. The statistics used for gen admin are payroll dollars, the statistics for maintenance is total assets, the statistics used for housekeeping are patient days, and the statistics used for the cafeteria is the number of employees. I have already calculated the direct method but I have a hard time calculating the step/sequential method. I will attach the screenshot below. This is a cost accounting class.I will really appreciate your help. Thank you in advance.

Direct Overhead Payroll dollars Total Assets Patient Days Employees General Admin Maintenance Housekeeping Cafeteria $ 753,547 $ 548,687 $ 654,853 $ $ 542,568 $ 227,927 $ 456,852 $ $ 807,052 $ 398,312 $ 393,907 $ * Emergency Room Labor and Delivery Surgery Intensive Care U Radiology General Med/Su Opthamology Psychiatry Long-term Care Physical Therapy Palliative Care Coronary Care 996,452 $ 512,475 $ 624,239 $ 179,612 $ 125,132 $ 428,129 $ 415,091 $ 450,316 $ 358,314 $ 546,974 $ 104,291 $ 1,024,950 $ 267,706 $ 184,130 525,458 $ 1,248,478 $ 359,224 $ 250,264 $ 856,258 $ 830,182 $ 900,632 $ 716,628 $ 1,093,948 $ 208,582 $ 535,412 $ 368,260 435,127 $ 703,617 $ 850,583 $ 181,217 $ 237,380 $ 849,170 $ 793,965 $ 724,377 $ 547,952 $ 1,041,184 $ 206,694 $ 492,682 $ 268,154 7,452 2,816 13,082 3,050 5,662 3,983 1,448 1,581 8,715 4,000 716 4,795 9 11 13 5 5 4 10 10 10 9 12 3 7 5 5 3 8 Direct Method General Admin Maintenance Housekeeping Cafeteria Emergency Room Labor and Delivery Surgery Intensive Care Unit Radiology General Med/Surg Opthamology Psychiatry Long-term Care Physical Therapy Palliative Care Coronary Care 12.21% 14.88% 4.28% 2.98% 10.20% 9.89% 10.73% 8.54% 13.03% 2.49% 6.38% 4.39% 10.20% 12.33% 2.63% 3.44% 12.31% 11.51% 10.50% 7.94% 15.10% 3.00% 7.14% 3.89% 13.01% 4.91% 22.83% 5.32% 9.88% 6.95% 2.53% 2.76% 15.21% 6.98% 1.25% 8.37% 11.11% 13.13% 5.05% 4.04% 10.10% 10.10% 10.10% 9.09% 12.12% 3.03% 7.07% 5.05% 100.00% 100.00% 100.00% 100.00% Direct Method General Admin Maintenance Housekeeping Cafeteria Emergency Room Labor and Delivery Surgery Intensive Care Unit Radiology General Med/Surg Opthamology Psychiatry Long-term Care Physical Therapy Palliative Care Coronary Care $ 92,025 $ 112,094 $ 32,253 S 22,470 S 76,879 $ 74,538 S 80,863 $ 64,342 $ 98,220 $ 18,727 $ 48,072 $ 33,064 $ $ 55,976 $ 67,668 $ 14,417 $ 18,885 $ 67,555 $ 63,164 $ 57,628 $ 43,592 $ 82,831 $ 16,443 $ 39,195 $ 21,333 $ $ 85,165 $ 32,183 $ 149,508 $ 34,857 $ 64,708 $ 45,520 $ 16,548 $ 18,068 $ 99,599 $ 45,714 $ 8,183 $ 54,800 $ $ 110,717 $ 130,847 $ 50,326 $ 40,261 $ 100,652 $ 100,652 $ 100,652 $ 90,587 $ 120,782 $ 30,196 $ 70,456 $ 50,326 $ 753,547 548,687 654,853 996,452 Step Method Direct Overhead Payroll dollars Total Assets Patient Days Employees General Admin Maintenance Housekeeping Cafeteria $ 753,547 $ 548,687 $ 654,853 $ $ 542,568 $ 227,927 $ 456,852 $ $ 807,052 $ 398,312 $ 393,907 $ * Emergency Room Labor and Delivery Surgery Intensive Care U Radiology General Med/Su Opthamology Psychiatry Long-term Care Physical Therapy Palliative Care Coronary Care 996,452 $ 512,475 $ 624,239 $ 179,612 $ 125,132 $ 428,129 $ 415,091 $ 450,316 $ 358,314 $ 546,974 $ 104,291 $ 1,024,950 $ 267,706 $ 184,130 525,458 $ 1,248,478 $ 359,224 $ 250,264 $ 856,258 $ 830,182 $ 900,632 $ 716,628 $ 1,093,948 $ 208,582 $ 535,412 $ 368,260 435,127 $ 703,617 $ 850,583 $ 181,217 $ 237,380 $ 849,170 $ 793,965 $ 724,377 $ 547,952 $ 1,041,184 $ 206,694 $ 492,682 $ 268,154 7,452 2,816 13,082 3,050 5,662 3,983 1,448 1,581 8,715 4,000 716 4,795 9 11 13 5 5 4 10 10 10 9 12 3 7 5 5 3 8 Direct Method General Admin Maintenance Housekeeping Cafeteria Emergency Room Labor and Delivery Surgery Intensive Care Unit Radiology General Med/Surg Opthamology Psychiatry Long-term Care Physical Therapy Palliative Care Coronary Care 12.21% 14.88% 4.28% 2.98% 10.20% 9.89% 10.73% 8.54% 13.03% 2.49% 6.38% 4.39% 10.20% 12.33% 2.63% 3.44% 12.31% 11.51% 10.50% 7.94% 15.10% 3.00% 7.14% 3.89% 13.01% 4.91% 22.83% 5.32% 9.88% 6.95% 2.53% 2.76% 15.21% 6.98% 1.25% 8.37% 11.11% 13.13% 5.05% 4.04% 10.10% 10.10% 10.10% 9.09% 12.12% 3.03% 7.07% 5.05% 100.00% 100.00% 100.00% 100.00% Direct Method General Admin Maintenance Housekeeping Cafeteria Emergency Room Labor and Delivery Surgery Intensive Care Unit Radiology General Med/Surg Opthamology Psychiatry Long-term Care Physical Therapy Palliative Care Coronary Care $ 92,025 $ 112,094 $ 32,253 S 22,470 S 76,879 $ 74,538 S 80,863 $ 64,342 $ 98,220 $ 18,727 $ 48,072 $ 33,064 $ $ 55,976 $ 67,668 $ 14,417 $ 18,885 $ 67,555 $ 63,164 $ 57,628 $ 43,592 $ 82,831 $ 16,443 $ 39,195 $ 21,333 $ $ 85,165 $ 32,183 $ 149,508 $ 34,857 $ 64,708 $ 45,520 $ 16,548 $ 18,068 $ 99,599 $ 45,714 $ 8,183 $ 54,800 $ $ 110,717 $ 130,847 $ 50,326 $ 40,261 $ 100,652 $ 100,652 $ 100,652 $ 90,587 $ 120,782 $ 30,196 $ 70,456 $ 50,326 $ 753,547 548,687 654,853 996,452 Step Method