(a) In any estate in which the assets are or appear to be insufficient to pay in full all debts and charges of the estate, the personal representative shall classify debts and charges as follows:

1. (i) Court costs;
2. (ii) Other costs of administration;
3. (iii) Reasonable funeral and burial expenses;
4. (iv) Allowances payable under W.S. 2-7-503 and 2-7-504;
5. (v) All debts and taxes having preference under the laws of the United States;
6. (vi) Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him at his last illness;

(vii) All taxes having preferences under the laws of this state;

(viii) All debts owing to employees for labor performed during the ninety (90) days next preceding the death of the decedent;

(ix) All claims allowed under W.S. 2-7-707;

(x) All other claims allowed.