Harold Corporation, a manufacturer of electronics and communications systems, uses a service department charge system to charge A decentralized unit in which the manager has the responsibility and the authority to make decisions that affect both costs and revenues (and thus profits).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	$118,300		3,500
Network center	Number of devices monitored	650,875		10,250
Electronic mail	Number of user accounts	54,000		6,750
Local voice support	Number of phone extensions	122,880		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 3,000 employees, of whom 60% are office employees.

All the office employees have a phone, and 70% 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 callPer device monitoredPer e-mail accountPer employeePer phone extension
Network center	$ < >Per callPer device monitoredPer e-mail accountPer employeePer phone extension
Electronic mail	$ < >Per callPer device monitoredPer e-mail accountPer employeePer phone extension
Local voice support	$ < >Per callPer device monitoredPer e-mail accountPer employeePer 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	$