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Multiple Choice 23-2 Excel Spreadsheet: SA 23-1 Spreadsheet Tutorials: Decentralized Operations, Absolute and Relative Cell References SA 23-1: Service department charges The Kirkland Company has three central service departments: sales administration, credit, and human resources. The expenses for the three departments are as follows for the year ended December 31, 20X1: Sales administration $120,000 Credit 84,000 Human resources 185,000 Total $389,000 Service department expenses are allocated to divisions based on an appropriate activity base. The activity bases associated with each service department to each division for 20X1 is as follows: Southern Division Total Service Departments Northern Division 3,850 5,500 sales orders Sales administration 1,650 14,000 customers 9,100 4,900 Credit 1,000 employees 400 600 Human resources a. Open the Excel file SA23-1. b. Prepare a report showing the service department charges allocated to each division. c. When you have completed the report, perform a "save as," replacing the entire file name with the following: SA23-1 Ivour first name initiall Ivour last namel Next Previous as follows for the year ended December 31, 20x1: Sales administration $120,000 Credit 84,000 Human resources 185,000 Total $389,000 Service department expenses are allocated to divisions based on an appropriate activity base. The activity bases associated with each service departmient to each division for 20X1 is as follows: Service Departments Total Northern Division Southern Division 5,500 sales orders 1,650 3,850 Sales administration 4,900 14,000 customers 9,100 Credit 1,000 employees 600 400 Human resources