Spreadsheet Tutorials: Decentralized Operations, Absolute and Relative Cell References SA 23-3: Divisional income statement The revenues and direct operating expenses for the two divisions of the UniCast Cable Company for the year anded December 31 20X1, are as follows: Eastern Division Western Division Revenues 54,100,000 $3,500,000 Operating expenses 2,450,000 2,200,000 s associated with these central There are three central service departments: bing payroll, and service and repai service departments for December 31, 20x1, are as follows: Billing Payroll $310,000 265,000 Service and repairs 604.000 Total $1,259,000 The central service department expenses are allocated to the two divisions based on relevant activity bases. The billing, payroll, and service and repairs departments are allocated to the divisions on the basis of bills, payroll checks, and repair requests, respectively. The consumption of activity by the two divisions from the three service departments for 20X1 is as follows: Eastern Division Western Division Total Bling 21,500 18,500 1,530 bills payroll chks. Payroll 40,000 3,400 850 1,070 Service and repairs 405 442 serv, requests The central service department expenses are allocated to the two divisions based on relevant activity bases. The billing, payroll, and service and repairs departments are allocated to the divisions on the basis of bills, payroll checks, and repair requests, respectively. The consumption of activity by the two divisions from the three service departments for 20X1 is as follows: Eastern Division Western Division Total Billing 18,500 21,500 40,000 bills Payroll 1.530 1,870 3,400 payroll chks. Service and repairs 408 850 serv, requests a. Open the Excel file SA b. Prepare a divisional income statement for Unicast Cable Company for the year ended December 31, 20X1. c. When you have completed the statement, perform a "save as," replacing the entire file name with the following: SA23.3 your first name initiallyour last namel In problem SA 23-3, what would net income from operations be for the Western Division if payroll checks increased to 2.3257 Ca. 1,073,130 b. 617,670 c. 631,945 d. 1,059,055 Spreadsheet Tutorials: Decentralized Operations, Absolute and Relative Cell References SA 23-3: Divisional income statement The revenues and direct operating expenses for the two divisions of the UniCast Cable Company for the year anded December 31 20X1, are as follows: Eastern Division Western Division Revenues 54,100,000 $3,500,000 Operating expenses 2,450,000 2,200,000 s associated with these central There are three central service departments: bing payroll, and service and repai service departments for December 31, 20x1, are as follows: Billing Payroll $310,000 265,000 Service and repairs 604.000 Total $1,259,000 The central service department expenses are allocated to the two divisions based on relevant activity bases. The billing, payroll, and service and repairs departments are allocated to the divisions on the basis of bills, payroll checks, and repair requests, respectively. The consumption of activity by the two divisions from the three service departments for 20X1 is as follows: Eastern Division Western Division Total Bling 21,500 18,500 1,530 bills payroll chks. Payroll 40,000 3,400 850 1,070 Service and repairs 405 442 serv, requests The central service department expenses are allocated to the two divisions based on relevant activity bases. The billing, payroll, and service and repairs departments are allocated to the divisions on the basis of bills, payroll checks, and repair requests, respectively. The consumption of activity by the two divisions from the three service departments for 20X1 is as follows: Eastern Division Western Division Total Billing 18,500 21,500 40,000 bills Payroll 1.530 1,870 3,400 payroll chks. Service and repairs 408 850 serv, requests a. Open the Excel file SA b. Prepare a divisional income statement for Unicast Cable Company for the year ended December 31, 20X1. c. When you have completed the statement, perform a "save as," replacing the entire file name with the following: SA23.3 your first name initiallyour last namel In problem SA 23-3, what would net income from operations be for the Western Division if payroll checks increased to 2.3257 Ca. 1,073,130 b. 617,670 c. 631,945 d. 1,059,055