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Service Department Charges and Activity Bases Harold Corporation, a manufacturer of electronics and communications systems, uses a service department charge system to charge profit centers
Service Department Charges and Activity Bases 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 Indludes some assumed cost and activity base quantity information for each service for April CCS Service Category Help desk Network center Electronic mail Local voice support Number of phone extensions One of the profit centers for Harold Corporation is the Communication Systems (COMM) sector. Assume the following information for the cOMM sector: Budgeted Activity Base Quantity Activity Base Number of calls Number of devices monitored Number of user accounts Budgeted Cost $96,040 527,650 56,800 103,680 2,800 8,650 7,100 8,100 The sector has 2,000 employees, of whom 50% are office employees. All the office employees have a phone, and 80% of them have a computer on the network. .90 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 220 additional printers, servers, and peripherals on the netvork 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 Help desk Network center Electronic mail Local voice support Service Charge Rate 34.3 Per call 61 Per device monitored 8 Per e-mail account 12.8Per phone extension
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