Multiple Choice 23-1 Excel Spreadsheet: SA 23-1 Spreadsheet Tutorials: Decentralized Operations, Absolute and Relative Cell References SA 23-1: Service department charges The Kiriand 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 Credit $120,000 B4,000 185,000 $389,000 Human resources Total 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 20X3 is as follows: Service Departments Northern Division Southern Division Sales administration 1,650 3,850 Total 5,500 sales orders 14,000 customers 1,000 employees Credit 9,100 4,900 400 Human resources 600 a. Open the Excel file SA23-1. b. Prepare a report showing the service department charges allocated to each division. When you have completed the report, perform a "save as," replacing the entire file name with the following