Can a tutor please review my excel spreadsheet and advise where I have made errors?

Computer Intelligence, a computer software consulting company, has three major functional areas: computer programming, information systems consulting, and software training. Barach O'Bama, a pricing analyst in the accounting department, has been asked to develop total costs for the functional areas. These costs will be used as a guide in pricing a new contract. In computing these costs, Service Departments Production Departments Facilities Research & Human Payroll Maintenanc Developmen Purchasing Accounting Resources e t Information Systems Budgeted overhead Information Systems Human Resources Facilities Maintenance Research & Development Purchasing Payroll Accounting 1 $83,600 60 780 50 650 60 950 $96,500 100 640 60 950 90 910 $77,100 80 780 110 930 100 930 $76,200 50 570 50 720 70 810 $101,100 50 670 90 780 90 690 Computer programming $58,700 60 700 80 900 90 490 $730,900 870 9,600 910 9,780 840 7,040 Info. Systems consulting $768,400 690 8,370 740 8,840 820 6,780 Software training $862,800 810 5,050 710 8,450 750 9,470 Allocated on the basis of hours of computer usage. 2 Allocated on the basis of floor space. Required: Using the above data, apply overhead from these service departments to the production departments, using the reciprocal method. Support Departments Producing Departments Facilities Research & Human Maintenanc Developmen Purchasing Payroll Resources Accounting e t Information Systems [A] 0.033333 0.055556 0.044444 0.027778 0.027778 0.033333 0.048357 0.039678 0.048357 0.023265 0.041538 0.043397 0.028571 0.034286 0.062857 0.028571 0.051429 0.045714 0.032861 0.048028 0.047017 0.036400 0.039434 0.045501 0.034483 0.051724 0.057471 0.040230 0.051724 0.051724 Computer programming 0.052925 0.050696 0.051811 0.045125 0.038440 0.027298 0.4833333333 0.5951642901 0.52 0.4944388271 0.4827586207 0.3922005571 Info. Systems consulting 0.3833333333 0.5189088655 0.4228571429 0.4469160768 0.4712643678 0.3777158774 Software training 0.45 0.3130812151 0.3130812151 0.4271991911 0.4310344828 0.5275766017 Total [I] [C] [I-A] [I-A] inver [B] 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 -0.048357 -0.039678 -0.048357 -0.023265 -0.041538 -0.043397 -0.028571 -0.034286 -0.062857 -0.028571 -0.051429 -0.045714 -0.032861 -0.048028 -0.047017 -0.036400 -0.039434 -0.045501 -0.034483 -0.051724 -0.057471 -0.040230 0.948276 0.948276 -263602.275604314 -360715.31132 -1169286.3151 -2E+006 -263602.275604314 -360715.31132 -1169286.3151 -2E+006 -263602.275604314 -360715.31132 -1169286.3151 -2E+006 -0.052925 -0.050696 -0.051811 -0.045125 -0.038440 -0.027298 $83,600.00 $96,500.00 $77,100.00 $76,200.00 $101,100.00 $58,700.00 0.966667 -0.055556 -0.044444 0.972222 0.972222 0.966667 0.276032 -0.884350 0.086670 0.713484 -0.573422 0.570744 -36.808735 6.076349 -5.550155 36.349791 25.298909 -25.100232 12.144596 32.957066 -33.607356 -11.422536 -4.414806 4.132684 22.029375 -20.437017 7.802384 -22.187549 43.843521 -44.625617 -0.330353 0.997358 -0.995073 -0.673279 1.915316 -0.907253 -0.240347 -27.456658 20.600843 0.200684 -59.676398 59.427072 ($25,684) $935,431 $530,372 $593,412 $80,986 ($3,610,958) An outsourcer has offered to perform the Facilities Maintenance service for Should Computer Intelligence accept the offer to outsource the Facilities Maintenance department? At what dollar amount would you be indifferent between acceptingot accepting the outsourcer's proposal? $96,000