Multiple Choice 23-3 Excel Spreadsheet: SA 23-2 Spreadsheet Tutorials: Decentralized Operations, Absolute and Relative Call References SA 23-2: Service department charges Bass Company allocates central service department expenses from the accounting, travel, and purchasing departments to the Retail, Commercial, and Municipal Divisions. The expenses for the three service departments for the year ended December 31, 20X1 are: Accounting $264,000 94.000 Travel Purchasing 192,000 Total $550,000 The activity base used by each service department in allocating service department expenses to the divisions was determined as follows: Department Activity Base Accounting Number of transactions Travel Number of travel requests Purchasing Number of purchase orders The use of services by the three divisions is as follows: Service Usage Multiple Choice 23-3 Excel Spreadsheet: SA 23-2 Spreadsheet Tutorials: Decentralized Operations, Absolute and Relative Call References SA 23-2: Service department charges Bass Company allocates central service department expenses from the accounting, travel, and purchasing departments to the Retail, Commercial, and Municipal Divisions. The expenses for the three service departments for the year ended December 31, 20X1 are: Accounting $264,000 94.000 Travel Purchasing 192,000 Total $550,000 The activity base used by each service department in allocating service department expenses to the divisions was determined as follows: Department Activity Base Accounting Number of transactions Travel Number of travel requests Purchasing Number of purchase orders The use of services by the three divisions is as follows: Service Usage