This spreadsheet shows how Departmentalization is done. The absorption costing method aims to report inventories and meet legal issues. To do this, we separate Expense Costs and allocate costs into direct and indirect costs. However, it is necessary to explore the apportionment of indirect costs further. That is why, in this spreadsheet, we understand how Departmentalization is done.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.