=+13-36 KK Fixed-cost allocation OBJECTIVE 2 State University completed construction of its newest administrative building at the end of 2014. The university’s first employees moved into the building on 1 January 2015. The building consists of office space, common meeting rooms (including a conference centre), a cafeteria and even a gym for its exercise enthusiasts. The total 2015 building space of 12500 square metres was utilised as follows:

Usage of space % of total building space Office space (occupied) 52%

Vacant office space 8%

Common meeting space 25%

Gym 5%

Cafeteria 10%