$(25$ pts$)$ Stockton State wants to allocate costs to SOM and the other Colleges. Assume that three activities determine indirect costs and have the following cost drivers:

Activity.

Education

Support services

Auxiliary Enterprises

Cost Driver

Course Sections

Square feet of space

Students

The cost driver activity for last year was as follows:

$\backslash$table$[[,$SOM,Others$],[$Course sections,$2,500,4,000],[$Sq$.$ ft$.$ of space,$100,000,100,000],[$Students$,6,500,8,000]]$

Indirect costs for the year were:

Education

$$31,000,000$

Support services

$7,000,000$

Auxiliary Enterprises

$10,{000}_{,}{000}_{?}$

TOTAL

$$48,000,000$

Using the ABC system, compute the indirect cost allocated to SOM and Others.