Support department allocations and cost drivers Varney Corporation, a manufacturer of electronics and communications systems, allocates Computing and Communications Services Department (CCS) costs to profit 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 Services Help desk Network center Electronic mail Cost Drivers Number of calls Number of devices Number of user accounts Smartphone support Number of smartphones issued One of the profit centers for Varney Corporation is the Communication Systems (COMM) division. Assume the following information for COMM: Budgeted Cost Budgeted Quantity of Services $90,000 120,000 160,000 72,000 3,600 1,500 5,000 4,000 COMM has 2,500 employees, of whom 20% are office employees. All of the office employees have been issued a smartphone, and 95% of them have a computer on the network. Of the employees with a computer, 100% of them also have an email account. The average number of help desk calls for August was 0.6 call per individual with a computer. There are 400 additional printers, servers, and peripherals on the network beyond the personal computers. ?