Statement I: ‘@’ symbol is used to insert a formula in a cell of a spreadsheet in Microsoft Excel.
Statement II: Microsoft Word is used to process data and create graphs.

The correct option is D
Both the statements are incorrect.
We can create a simple formula to add, subtract, multiply or divide values in Microsoft Excel. Simple formulas always start with an equal sign ($=$), followed by constants that are numeric values.

Microsoft Excel is used to process data and create graphs.
Microsoft Word is a software that is used to create documents and write equations.
Thus, both the statements are incorrect.