Service Department Charges and Activity Bases Middler 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 October. cCS Service Budgeted Activity Base Quantity Activity Base Number of calls Number of devices monitored Number of user accounts Budgeted Cost Help desk Network center Electronic mail Smartphone support Number of smartphones issued 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. * All the office employees have been issued a smartphone, and 96% of them 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 1.5 calls per individual with a computer. . There are 600 additional printers, servers, and peripherals on the network beyond the personal computers. $160,000 735,000 100,000 124,600 3,200 9,800 10,000 8,900 a. Determine the service charge rate for the four CCS service categories for October. Ccs Service Category Help desk Network center Electronic mail Smartphone suppont Service Charge Rate Per call Per device monitored Per user or e-mail account Per smartphone issued b. Determine the charges to the COMM sector for the four CCS service categories for October October charges to the COMM sector Help desk charge Network center charge Electronic mail charge Smartphone support charge