(1) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:
(a) costs and expenses of administration;
(b) reasonable funeral expenses and reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;
(c) federal estate and Montana state estate taxes;
(d) debt for a current support obligation and past-due support for the decedent's children pursuant to a support order as defined in 40-5-201;
(e) debts with preference under federal and Montana law;
(f) other federal and Montana state taxes;
(g) all other claims.
(2) A preference may not be given in the payment of any claim over any other claim of the same class, and a claim due and payable may not be entitled to a preference over claims not due.