Final answer:
The value of cell A12 in the Excel worksheet is 81.
Step-by-step explanation:
The value of cell A12 in Excel worksheet with the given formula =(C22+N4-F7^M23+K17)/3 can be calculated by substituting the given values for the variables in the formula.
= (91 + 60 - 20^2 + 92)/3
= (91 + 60 - 400 + 92)/3
= (243)/3
= 81
Therefore, the value of cell A12 is 81.