Support Department Allocations And Cost Drivers

Varnev Corporation, a manufacturer of electronics and communications systems, allocates Computing and Communications Services Department $($CC$5)$ costs to profit centers. The following table lists the types of services and cost drivers for each service. The table also indudes the budgeted cost and quantity for each service for August.

$\backslash$table$[[$CCS Services,Cost Drivers,Budgeted Cost,Budgeted Quantity of Services$],[$Help desk,Number of calls,$$91,800,2,700],[$Network center,Number of devices,$163,800,2,100],[$Electronic mail,Number of user accounts,$145,800,5,400],[$Smartphone support,Number of smartphones issued,$112,000,3,500]]$

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

COMM has $2,600$ employees, of whom $25\%$ are office employees.

All of the office emplovees have been issued a smartphone, and $95\%$ of them have a computer on the network.

Of the employees with a computer, Ninety$-$five $\%$ of them also have an emal account.

The average number of help desk calls for August was $0\mathrm{.}7$ calls per individual with a computec,

There are $370$ additional printers, servers, and peripherals on the network beyond the personal computers.