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 $309,000 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: Service Departments Northern Division Southern Division Total Sales administration 1,650 3,850 5,500 sales orders Credit 4,900 9,100 14,000 customers Human resources 400 1,000 employees 500 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 he name with the following: SA23-1_your first name initiall your last name? In problem SA 23-1, how are the sales administration charges calculated for the Northern Division? Ca. Departmental expenses times (Northern sales orders divided by total sales orders)