5 . Dogs for Diabetes (DFD) is a not-for-profit organization focused on training dogs and handlers to assist young children with diabetes. The dogs are trained to detect low and high blood sugar levels, and ring an alarm to notify parents or other caregivers of the potentially dangerous condition. DFD provides both education for the dogs, and training for handlers (kids or parent). Currently there are 40 dogs being trained and there are 31,000 hours per year of training scheduled for these dogs. DFD also provides training for the children and families who will host a dog, and there are 19,000 hours of such training scheduled for the 30 families who will host a dog this year. DFD has just hired a new controller who wants to utilize ABC. The controller has identified 2 key activities performed by the organization as it trains dogs and handlers, and the cost of each of these activities: 1. DFD has 1 building with a total of 81,000 square feet of space. Due to the large space requirements for kennels, dog runs, and other facilities for the dogs, the dog education service utilizes 54,000 square feet. The facility is rented at an annual cost of $506,250. 2. Salaries for training personnel, $962,500 annually. Required: a. Calculate cost driver and activity rate for each of the activities identified by the controller. (Round your answer to 2 decimal places.) Activity Activity cost driver Facilities Square Feet Personnel Number of Hours Cost Total activity driver Activity rate $ 506,250 $ 81.000 $ 962,500 $ 50,000 1Sq. Feet /hour b. Calculate activity cost driver values and activity proportions for each activity. (Do not round intermediate calculations. Round your final answer to the nearest whole number.) Total Activity Proportion Activity Activity Cost Driver Cost Dog Training Facilities Square Feet $ 506,250 54,000 Personnel Number of Hours $ 962,500 31,000 Handler Training 27,000 19,000 c. Determine the amount of costs assigned to each group of students and the cost per student to UDH to provide these 3 key activities. (Do not round intermediate calculations. Round your answer cost to 2 decimal places.) Activity Activity Cost Driver Cost Dog Training Handler Training Square Feet $ 506,250 Number of Hours $ 962,500 Facilities Personnel Total Cost Assigned Number of Dogs or Handlers i Tui -40 -30