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Service Department Allocations and Cost Drivers Middler Corporation, a manufacturer of electronics and communications systems, allocates Computing and Communications Services (CCS) service department costs to profit centers. The following table lists service categories and cost drivers used by the CCS department. The table also includes cost and cost drivers for each service for October. CCS Service Budgeted Cost Driver Quantity Category Budgeted Cost Cost Driver Help desk Number of calls $119,040 3,100 Network center Number of devices monitored 631,900 8,900 Electronic mail Number of user accounts 64,000 6,400 Handheld technology support Number of handheld devices issued 134,400 8,400 . . One of the profit centers for Middler Corporation is the Communication Systems (COMM) sector. Assume the following information for the COMM sector: The sector has 2,000 employees, of whom 40% are office employees. Almost all office employees (80%) have a computer on the network. 95 percent of the employees with a computer also have an e-mail account. The average number of help desk calls for October was 1 calls per individual with a computer. There are 290 additional printers, servers, and peripherals on the network beyond the personal computers. All the nonoffice employees have been issued a handheld device. . . a. Determine the service allocation rate for the four CCS service categories for October. Round your answers to two decimal places. CCS Service Category Service Allocation Rate Help desk $ Per call Network center $ Per device monitored Electronic mail Per user or e-mail account Handheld technology support $ Per device b. Determine the allocations to the COMM sector for the four CCS service categories for October. October allocations to the COMM sector: Help desk allocation Network center allocation ull Electronic mail allocation Handheld technology support