$\backslash$table$[[$CcS Services,Cost Drivers,Budgeted Cost,$\backslash$table$[[$Budgeted Quantity$],[$of Services$]]],[$Help desk,Number of calls,$$89,900,2,900],[$Network center,Number of devices,$199,200,2,400],[$Electronic mail,Number of user accounts,$162,800,4,400],[$Smartphone support,Number of smartphones issued,$91,800,3,400]]$

One of the profit centers for Varney Corporation is the Communication Systems $($COMM$)$ division. Assume the following information for COMM:

COMM has $2,500$ employees, of whom $35\%$ are office employees.

All of the office employees have been issued a smartphone, and $93\%$ of them have a computer on the network.

Of the employees with a computer, One hundred$\%$ of them also hive an email account.

The average number of help desk calls for August was $0\mathrm{.}9$ calls per individual with a computer.

There are $420$ 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$\text{'}$s services for August.

cCS Service Category

Service Charge Rate

$\backslash$table$[[$Help desk,$$,],[$Network center,$$,],[$Electronic mail,$$,],[$Smartphone support,$$,]]$

b$.$ Compute the allocation of CCS$\text{'}$s services to COMM for August. Round your answers to the nearest dollar.

August charges to the COMM sector