Subtotal - Limit in the number of columns?

[ruffnro]

I have a rather large spreadsheet that I am subtotaling. It is sorted on
Industry and then Rank. If I subtotal on industry and rank in all 174
columns, the results come out as follows. Rank 32 Total is showing up after
TARAS Total, but it should be before TARAS Total. Note that on the Rank 32,
the detail was expanded.

Industry Rank Unassigned
AM Total 72
BCM - Other Total 1,008
TARAS 32 9
TARAS Total 9
32 Total 9
Grand Total 1,089

If I remove the subtotals, start over and subtotal on Industry and Rank for
only 68 columns, I get the following results that are correct. Once again
the detail under TARAS has been expanded. You can see that TARAS total is
below Rank 32 total, where it should be.

Industry Rank Unassigned
AM Total 72
BCM - Other Total 1,008
TARAS 32 9
32 Total 9
TARAS Total 9
Grand Total 1,089

I have made no other changes to the spreadsheet, I simply removed the
subtotals and redid the subtotals. If I add one additional column to
subtotal and get to 69 columns, the results are as they are at the top of
this post. It does not matter what columns are subtotaled, the results are
the same.

Please don't suggest that it is the bug with Excel 2003 subtotaling, I
already have that fix on my machine.

Please help!!!