Chapter 9 Case 2 a. C division of C, Inc. has 3 service departments (Cafeteria, Human Resource Management, and Information Technology Support) and two production departments (Department 1 and Department 2). The following information was gathered regarding costs and usage of service denartments Create a computer spreadsheet to allocate the service department costs to the production departments ittilizino the direst method b. S division of CS, Inc. produces product A216 and product B123 in a joint process. The company has elected to use the Net Realizable Value method to allocate the $180,000 joint costs to the two products. The following additional information has been gathered. Create a computer spreadsheet to allocate the Joint Product Costs to product A216 and B123 using the Net Realizable Value method