Harold Corporation, a manufacturer of electronics and communications systems, uses a service department charge system to charge profit centers with Computing and Communications Services (CCS) service department costs. The following table identifies an abbreviated list of service categories and activity bases used by the CCS department. The table also includes some assumed cost and activity base quantity information for each service for April.

CCS Service Category	Activity Base	Budgeted Cost		Budgeted Activity Base Quantity
Help desk	Number of calls	$71,960		2,800
Network center	Number of devices monitored	620,125		10,250
Electronic mail	Number of user accounts	71,500		6,500
Local voice support	Number of phone extensions	168,960		9,600

One of the profit centers for Harold Corporation is the Communication Systems (COMM) sector. Assume the following information for the COMM sector:

The sector has 1,000 employees, of whom 60% are office employees.

All the office employees have a phone, and 80% of them 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 April was 1 call per individual with a computer.

There are 230 additional printers, servers, and peripherals on the network beyond the personal computers.

a. Determine the service charge rate for the four CCS service categories for April. Round your answers to two decimal places.

CCS Service Category	Service Charge Rate
Help desk	$ Per call
Network center	$ Per device monitored
Electronic mail	$ Per e-mail account
Local voice support	$ Per phone extension

b. Determine the charges to the COMM sector for the four CCS service categories for April.

April charges to the COMM sector:
Help desk charge	$
Network center charge	$
Electronic mail charge	$
Local voice support charge	$