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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

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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 Budgeted Quantity CCS Services Cost Drivers Budgeted Cost of Services Help desk Number of calls $90,000 3,600 Network center Number of devices 120,000 1,500 Electronic mall Number of user accounts 160,000 5,000 Smartphone support Number of smartphones issued 72,000 4,000 One of the profit centers for Vamney Corporation is the Communication Systems (COMM) division. Assume the following information for COMM 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. One hundred percent of the employees with a computer 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 Compute the service location rate for each of CSS services for August CCS Service Category Service Charge Rate 1,200,000 X Por call Network Per device monitored Electron me Per user or e-mail secount Smartphone support Per smartphone issued Compute the action or CCS services to COMO for August Aug charges to the COMH weter 7,125 30.000 15.200 9.000

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