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Chocolates by Jack has provided information relating to its current year. The Controller has asked you to complete a First-Stage Allocation to Activity Cost Pools. Use the information included in the Excel Simulation and the Excel functions described below to complete the task. Cell Reference: Allows you to refer to data from another cell in the worksheet From the Excel Simulation below, if in a blank cell, -87" was entered the formula would output the result from cell B7 of 400,000 in this example . Absolute Reference: Allows you to maintain the original cell reference when a formula is copied to another cell. The cell reference is locked by putting a dollar sign (5) before the column and row references. By default a cell reference is relative, so when you copy a formula to another cell the values update based on a relative reference For example, if you copy the formula 88.89" from cell to cell C2 the formula in cell C2 will relatively update to be -89 B10 since the copied formula moved down one cell, the formula cell references also moved down one cell Conversely, by adding the absolute cell reference "locks to the equation, the formula will not change when copied to any other cell For example.-5858+$B9written in cell Clis copied to cell C2, the formula in cell C2 will remain --$8$8-58$9" You can also use a mixed cell reference by only "locking the column or row only (588 or $8) which locks that specific column or row and the other reference becomes a relative reference and moves with the formula as its copied to another cell For example, if you copy the formula -658-89 from cell Ci to cell C2 the formula in cell C2 will update to be $8-810* since the copied formula moved down one cell, the formula cell relative references also moved down one cell, but the absolute "locked reference remained the same Basks Moth functions: Allows you to use the basic math symbols to perform mathematical functions. You can use the following keys: - (plus sign to adoh - minus sign to subtract." (asterisk sign to multiply), and/(forward slash to divide) From the Excel Simulation below, itina blank cell-818-819" was entered the formula would add the values from those cells and output the result, or 250,000 in this example it using the other math symbols the result would output an appropriate answer for its function SUM function: Allows you to refer to multiple cells and adds all the values. You can add individual cell references or ranges to utilize this function. From the Excel Simulation below, it in a biank cell-SUM(B13,814,815) was entered the formula would output the result of adding those three separate cells, or 375,000 in this example. Similarly, if in a blank cellSUMB13 815)" was entered the formula would output the same result of adding those cells, except they are expressed as a range in the formula, and the result would be 375,000 in this example . D 1 1. The following information relates to overhead cost at Chocolates by Jacki for the current year. 2 Total costs and distribution of resource consumption across activity cost pools: 3 4 Activity Cost Pools 5 Customer Relations Other Total 2 8 9 15% ON ON 5% 100% 15% 100% 7% 100% 10% 100% 0% Customer Product Total Cost Orders Development 6 Production Department: Indirect factory wages S 400,000 50% 30% Factory equipment depreciation 150,000 55% 30% Factory utilities 120,000 59% 34% 10 Factory property taxes and insurance 75,000 57% 33% 11 12 General Administrative Department 13 Administrative wages and salaries 275,000 20% 10% 14 Office equipment depreciation 40,000 325 16% 15 Administrative property taxes and insurance 50,000 OS 0% 16 17 Marketing Department: 18 Marketing wages and salaries 150,000 20% 10% 19 Selling expenses 100,000 32% 16% 20 21 Use the data to complete a First-Stage Allocation to Activity Cost Pools 22 When completing the table, copy formulas as appropriate 23 40% 155 05 30% 100% 37% 100% 100% 100% 40% 1596 30% 100% 3796 100% D E G 20 21 Use the data to complete a First Stage Allocation to Activity Cost Pools 22 When completing the table, copy formulas as appropriate 23 24 Activity Cost Pools 25 Total 26 Production Department: 27 28 29 30 31 32 General Administration Department: 33 34 35 36 37 Marketing Department: 38 39 40 41 Total 42