Service department charges and activity bases Varney Corporation, a manufacturer of electronics and communications systems, allocates Computing and Communications Services Department (CCS) costs to prot centers. The following table lists the types of services and cost drivers for each service. The table also includes the budgeted cost and quantity for each service for August. CCS Service Budgeted Quantity Category Cost Drivers Budgeted Cost of Services Help desk Number of calls $52,000 2,600 Network center Number of devices monitored 164,000 2,000 Electronic mail Number of user accounts 149,600 4,400 Smartphone support Number of smartphones issued 115,600 3,400 One of the prot centers for Varney Corporation is the Communication Systems (COMM) sector. Assume the following information for COMM: - COMM has 3,500 employees, of whom 40% are office empioyees. ) I All the office employees have been issued a smartphone, and 95% of them have a computer on the network. I Ninetyve percent of the employees with a computer also have an email account. - The average number of help desk calls for August was 0.? calls per individual with a computer. - There are 360 additional printers, servers, and peripherals on the network beyond the personal computers. 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. Open spreadsheet a. Compute the service allocation rate for each of CCS's services for August. Round your answers to the nearest dollar. CCS Service Category Service Allocation Rate Help desk Per call V Network center Per device monitored Electronic mail Per user or email account Smartphone support Per smartphone issued b. Compute the allocation of CCS's services to COMM for August. Round your answers to the nearest dollar. August allocations to the COMM: Help desk charge Network center charge Electronic mail charge Smartphone support charge