29)

Troglodyte University uses activity-based costing to assign indirect costs to academic departments, using three activities. The activity base, budgeted activity cost, and estimated activity-base usage for each activity are identified as follows:

Activity	Activity Base	Budgeted Activity Cost	Activity-Base Usage
Facilities	Square feet	$800,000	80,000	square feet
Instruction	Number of course sections	1,200,000	600	sections
Student services	Number of students	290,000	2,500	students

The activity-base usage associated with the Archaeology and Geology departments is as follows:

Department	Facilities		Instruction		Student Services
Archaeology	8,000	square feet	8	sections	150	students
Geology	5,200	square feet	15	sections	200	students

a. Determine the activity rate for each activity.

Activity	Activity Rate
Facilities	$	per sq. ft.
Instruction	$	per section
Student services	$	per student

b. Determine the total activity cost for the Archaeology Department.

Total activity cost

$