Middler Corporation, a manufacturer of electronics and communications systems, allocates Computing and Communications Services (CCS) service department costs to profit centers. The following table...


Middler Corporation, a manufacturer of electronics and communications systems, allocates Computing and Communications Services (CCS) service department costs to profit centers. The following table lists service categories and cost drivers used by the CCS department. The table also includes cost and cost drivers for each service for October.












































CCS Service
Category




Cost Driver



Budgeted Cost

Budgeted Cost
Driver Quantity

Help deskNumber of calls$110,2502,500
Network centerNumber of devices monitored619,5008,850
Electronic mailNumber of user accounts47,6005,950
Handheld technology supportNumber of handheld devices issued106,2408,300

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



  • The sector has 2,000 employees, of whom 40% are office employees.

  • Almost all office employees (70%) have a computer on the network.

  • 90 percent of the employees with a computer also have an e-mail account.

  • The average number of help desk calls for October was 1 calls per individual with a computer.

  • There are 290 additional printers, servers, and peripherals on the network beyond the personal computers.

  • All the nonoffice employees have been issued a handheld device.



a.Determine the service allocation rate for the four CCS service categories for October.Round your answers to two decimal places.






























CCS Service Category

Service Allocation Rate
Help desk$fill in the blank 1

Network center$fill in the blank 3

Electronic mail$fill in the blank 5

Handheld technology support$fill in the blank 7



b.Determine the allocations to the COMM sector for the four CCS service categories for October.


























October allocations to the COMM sector:
Help desk allocation$fill in the blank 9
Network center allocation$fill in the blank 10
Electronic mail allocation$fill in the blank 11
Handheld technology support$fill in the blank 12
Jun 11, 2022
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