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.

CCS Services	Cost Drivers	Budgeted Cost	Budgeted Quantity of Services
Help desk	Number of calls	$101,500	3,500
Network center	Number of devices	182,600	2,200
Electronic mail	Number of user accounts	159,600	4,200
Smartphone support	Number of smartphones issued	72,000	4,800

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

• COMM has 3,300 employees, of whom 20% are office employees.
• All of the office employees have been issued a smartphone, and 93% of them have a computer on the network.
• Of the employees with a computer, Ninety-five% of them also have an email account.
• The average number of help desk calls for August was 0.8 calls per individual with a computer.
• There are 390 additional printers, servers, and peripherals on the network beyond the personal computers.

a. Compute the service allocation rate for each of CCSs services for August.

CCS Service Category	Service Charge Rate
Help desk	$fill in the blank 2 per callper device monitoredper employeeper smartphone issuedper user or email accountper call
Network center	$fill in the blank 4 per callper device monitoredper employeeper smartphone issuedper user or email accountper device monitored
Electronic mail	$fill in the blank 6 per callper device monitoredper employeeper smartphone issuedper user or email accountper user or email account
Smartphone support	$fill in the blank 8 per callper device monitoredper employeeper smartphone issuedper user or email accountper smartphone issued

b. Compute the allocation of CCSs services to COMM for August. Round your answers to the nearest dollar.

Line Item Description	Amount
Help desk charge	$fill in the blank 10
Network center charge	$fill in the blank 11
Electronic mail charge	$fill in the blank 12
Smartphone support charge	$fill in the blank 13