=+Harris Corporation, a manufacturer of electronics and communications systems, uses a service department charge system to charge profit centers with Computing and Communications Ser¬

vices (CCS) service department costs. The following table identifies an abbreviated list ofservice 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 Help desk Network center Electronic mail Local voice support _Activity Base_ Number of calls Number of devices monitored Number of user accounts Number of phone extensions