Chapter 9 Case 2 a. C division of CS, 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 denartmante. Create a computer spreadsheet to allocate the service department costs to the production departments utilizine the direct 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 foliowing additional information has been gathered. Create a computer spreadshect to allocate the Joint Product Costs to product A216 and B123 using the NNet Realizable Value method