Harris Corporation, a manufacturer of electronics and communications systems, uses a service department charge system to charge profit centers with Computing and Communications Services (CCS) service department costs. The following table identifies an abbreviated list of service 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.

One of the profit centers for Harris Corporation is the Communication Systems (COMM) sector. Assume the following information for the COMM sector:
• The sector has 4,000 employees, of whom 50% are office employees.
• All the office employees have a phone, and 90% of them have a computer on the network.
• Ninety percent of the employees with a computer also have an e-mail account.
• The average number of help desk calls for October was 0.50 call per individual with a computer.
• There are 300 additional printers, servers, and peripherals on the network beyond the personal computers.
a. Determine the service charge rate for the four CCS service categories for October.
b. Determine the charges to the COMM sector for the four CCS service categories forOctober.

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Assumed Activity Base Quantity CCS Service Category Activity Base Assumed Cost Help desk Network center Electronic mail Local voice support Number of calls Number of devices monitored Number of user accounts Number of phone extensions 73,600 614,250 53,550 127,238 2,300 9,450 6,300 8,775