Service department chargesand activity bases

Middler Corporation, a manufacturer of electronics and communications systems, uses a service department charge system to chargeprofit centerswith 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 $128,800 2,800

Network center Number of devices monitored $730,000 10,000

Electronic mail. Number of user accounts 137,200 9,800

Smartphone

support Number of smartphones issued. 150,400 9,400

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 4,700 employees, of whom 25% are office employees.

All the office employees have been issued a smartphone, and 95% 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 call per individual with a computer.

There are 580 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

1. Determine the service charge rate for the four CCS service categories for October. Round your answers to the nearest dollar.CCS Service CategoryService Charge Rate

Help desk$ _________Per call

Network center$_________Per device monitored

Electronic mail$_________Per user or e-mail account

Smartphone support$__________Per smartphone issued

1. Determine the charges to the COMM sector for the four CCS service categories for October. Round your answers to the nearest dollar.October charges to the COMM sector:
2. Help desk charge$__________
3. Network center charge$____________
4. Electronic mail charge$_________
5. Smartphone support charge$___________