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 information from the table above, allocate the costs using the step-down method. Compare the results with the table above. Do they differ?

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