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 Category Activity Base Budgeted Cost Budgeted Activity Base Quantity Help desk Number of calls $128,180 2,900 Network center Number of devices monitored 561,600 9,600 Electronic mail Number of user accounts 58,000 5,800 Handheld technology support Number of handheld devices issued 144,000 9,000 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 5,000 employees, of whom 40% are office employees. Almost all office employees (80%) 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 October was 1 calls per individual with a computer. There are 210 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 charge rate for the four CCS service categories for October. Round your answers to two decimal places. CCS Service Category Help desk Network center Electronic mail Service Charge Rate Per call Per device monitored Per user or e-mail account Handheld technology Per device support 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 Handheld technology support 11-1-1