Cost Allocation Accounting Work

Paper instructions: APA cited, 3 full pages, due in 12 hours I've completed a spreadsheet to calculate cost allocation. I need help writing a memo to communicate the results. The spreadsheet is attached for your reference, and below is the instructions for the memo Include a 3 page memo to management per part (c) explaining why the sum of the two service department costs allocated to each patient care unit in (b) differs from the sum of the cost computed using the step-down method starting with Food Service. Conduct additional outside research to support your recommendation. Cite 3 peer-reviewed articles or online news articles to support your recommendation. Be sure to cite your sources in APA format.