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.

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

COMM has $3,500$ employees, of whom $20\%$ are office employees.

All the office employees have been issued a smartphone, and $96\%$ of them have a computer on the network.

Ninety$-$five percent of the employees with a computer also have an email account.

The average number of help desk calls for August was $0\mathrm{.}5$ 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.

a$.$ Compute the service allocation rate for each of CCS$\text{'}$s services for August. Round your answers to the nearest dollar.

CCS Service Category

Help desk

Network center

Electronic mail

Smartphone support

Service Allocation Rate

Per user or email account $$

Per smartphone issued $$

b$.$ Compute the allocation of CCS$\text{'}$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