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. Budgeted Cost CCS Service Category Cost Driver Budgeted Cost Driver Quantity Help desk Number of calls $168,000 2,800 Network center Number of devices monitored 875,500 10,300 Electronic mail Number of user accounts 80,800 10,100 Handheld technology support Number of handheld devices issued 118,300 9,100 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 5,800 employees, of whom 25% are office employees. Almost all office employees (99%) have a computer on the network. Ninety-five percent of the employees with a computer also have an e-mail account. The average number of help desk calls for October was 1.3 calls per individual with a computer. There are 600 additional printers, servers, and peripherals on the network beyond the personal computers. All the nonoffice employees have been issued a handheld device. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. X Open spreadsheet a. Determine the service allocation rate for the four CCS service categories for October. Round your answers to the nearest dollar. CCS Service Category Help desk Network center Electronic mail Handheld technology support Service Charge Rate b. Determine the allocations to the COMM sector for the four CCS service categories for October. Round your answers to the nearest dollar. October charges to the COMM sector: Help desk Network center Electronic mail Handheld technology support