*What are the Formulas Utilizing Cells?

The Pillar Manufacturing Company has three identified levels of authority and responsibility. The organization chart as of \begin{tabular}{l|r|r|} \hline & Budget & \multicolumn{1}{|c|}{ Actual } \\ \hline Finishing Department & & \\ Wages expense & $6,240 & $6,000 \\ Direct materials & 2,300 & 2,400 \\ Supplies & 840 & 980 \\ Small tools & 1,300 & 1,140 \\ Other & 700 & 820 \\ \hline \end{tabular} Pertinent expenses for Level 2 follow. \begin{tabular}{l|r|r|} \hline & \multicolumn{1}{|c|}{ Budget } & \multicolumn{1}{c|}{ Actual } \\ \hline Production Department & & \\ Administrative expenses & $1,200 & $1,400 \\ Supervisory salaries & 5,800 & 5,200 \\ Cutting Department & 6,800 & 6,420 \\ Finishing Department & 11,380 & 11,340 \\ \hline \end{tabular} a. Complete the spreadsheet that shows responsibility reports for the finishing department supervisor, the production vice president, and the president. b. Include formulas in the responsibility reports that illustrate the interrelationships between these reports. For example, changes in the finishing department report should be automatically reflected in the production department report. Spreadsheet Tip 1. Use the absolute value function =ABS(value) in the formulas that calculate the variances. \begin{tabular}{|c|c|c|c|c|} \hline Level 2 & Budget & Actual & \multicolumn{2}{|c|}{ Variance } \\ \hline \multicolumn{5}{|l|}{ Production Department } \\ \hline Administrative Expense & T & r & r & r \\ \hline Supervisory Salaries & r & r & r & r \\ \hline Cutting Department & r & r & r & r \\ \hline Finishing Department & r & r & r & r \\ \hline & r & & T & 7 \\ \hline Level 1 & Budget & Actual & \multicolumn{2}{|c|}{ Variance } \\ \hline \multicolumn{5}{|l|}{ Presidential Office Expenses } \\ \hline Supervisory Salaries & 7 & r & & \\ \hline Clerical Staff & r & r & T & r \\ \hline Other Expenses & r & r & r & r \\ \hline Production Department & & r & r & r \\ \hline Marketing Department & & r & r & r \\ \hline Finance Department & & r & T & r \\ \hline \end{tabular}