Middler 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. CCS Service
Category
Activity Base
Budgeted Cost Budgeted Activity
Base Quantity
Help desk Number of calls $160,000 3,200
Network center Number of devices monitored 735,000 9,800
Electronic mail Number of user accounts 100,000 10,000
Smartphone support Number of smartphones issued 124,600 8,900
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 5,200 employees, of whom 25% are office employees.
• All the office employees have been issued a smartphone, and 96% of them have a computer on the network.
• One hundred percent of the employees with a computer also have an e-mail account.
• The average number of help desk calls for October was 1.5 calls per individual with a computer.
• There are 600 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.
CCS Service Category Service Charge Rate
Help desk $fill in the blank 1
Per call
Network center $fill in the blank 3
Per device monitored
Electronic mail $fill in the blank 5
Per user or e-mail account
Smartphone support $fill in the blank 7
Step-by-step explanation: The shirt on sale is 25% off. So first multiply 25 by 5 and you get 125. So 125 is the originall price. Her final cost is 25 dollars. Last step: 125 divided by 5 equals 25 dollars.
To convert a decimal to a percent, multiply the decimal by 100, then add on the % symbol. An easy way to multiply a decimal by 100 is to move the decimal point two places to the right.
