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 $160,000 3,200 Network center Number of devices monitored 735,000 9,800 Electronic mail Number of user accounts 100,000 10,000 Handheld Technology support Number of handheld devices issued 124,600 8,900 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 5,200 employees, of whom 25% are office employees. Almost all office employees (99%) have a computer on the network. One hundred percent of the employees with a computer also have an e-mail account. The average number of help desk calls for October was 1.2 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. a. Determine the service allocation rate for the four CCS service categories for October CCS Service Category Service Allocation Rate Help desk Network center Electronic mail Handheld technology support 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 $ Electronic mail allocation $ Handheld Technology support allocation $