Hello, Please assist with this problem: Atlantic University has 8 schools 350 faculty members and 20,000 students. An analysis of the university?s cost structure yielded the following annual cost estimates. The university sustaining cost levels is $20,000,000, which includes basic building costs, admin salaries like president and admissions offices. Committed costs at the university level increase in the long run, by $20,000,000 for each new school added and by $1000 for each additional student enrolled. The school of business is a school in Atlantic University. The school sustaining cost level is $5,000,000. The area sustaining cost level is $50,000. Committed costs in the School of Business increase, in the long run, by $200,000 for each faculty member added and by $500 for each unit of student capacity added. Planner at the university estimate that the total flexible costs per student amount to $600 (all the costs above are annual costs). Each faculty member teaches 5 courses and each student takes 9 courses per year. The accounting area in the school of business has 30 faculty members and is offering 150 courses with, on average 60 students in each course. Only accounting students take the course. Required: 1. What is the total annual cost per accounting student? 2. What is the total annual cost of the accounting program? 3. The dean is considering the shift of faculty workload. The shift will result in each faculty member teaching 4 course per year. The number of students course enrollments will be unchanged. How will this change affect the cost per student? How will it affect the cost of the accounting program?

Atlantic University has 8 schools 350 faculty members and 20,000 students. An analysis of the university's cost structure yielded the following annual cost estimates. The university sustaining cost levels is $20,000,000, which includes basic building costs, admin salaries like president and admissions offices. Committed costs at the university level increase in the long run, by $20,000,000 for each new school added and by $1000 for each additional student enrolled. The school of business is a school in Atlantic University. The school sustaining cost level is $5,000,000. The area sustaining cost level is $50,000. Committed costs in the School of Business increase, in the long run, by $200,000 for each faculty member added and by $500 for each unit of student capacity added. Planner at the university estimate that the total flexible costs per student amount to $600 (all the costs above are annual costs). Each faculty member teaches 5 courses and each student takes 9 courses per year. The accounting area in the school of business has 30 faculty members and is offering 150 courses with, on average 60 students in each course. Only accounting students take the course. Required: 1. What is the total annual cost per accounting student? 2. What is the total annual cost of the accounting program? 3. The dean is considering the shift of faculty workload. The shift will result in each faculty member teaching 4 course per year. The number of students course enrollments will be unchanged. How will this change affect the cost per student? How will it affect the cost of the accounting program? The Holiday Hotel provides a recreation center for the use of its guests and employees. Also sells memberships to people in community. There is a squash and racket ball court facility, showering facilities and a room with various exercise equipment. The courts occupy about 70% of the facility floor space, showering area 10%, exercise room 15% and admin offices 5%. In the long run the hotel could c convert unused facilities to additional lodging units for the most recent year: 1. Building depreciation and staff costs: $400,000, The depreciation charges amount to $250,000: salaries of manger and staff $150,000. Staff costs are independent o the level of activity in recreation center. 2. Depreciation on the exercise equipment that are added as demand grows: $200,000 3. Maintenance & electrical charges, variety with number of visitors $300,000 4. Laundry costs $300,000, comprising $50,000 of deprecation on machines and $250,000 of supplies costs 5. The cost of other supplied which are consumed equally by all visitors to center $200,000 During last year, there were 67,000 visits to physical center. Capacity level of each showering, exercises and court areas is estimated as 80,000, 40,000 and 25,000 visits per year. Required: 1. What is the cost per visit to the physical center? 2. In the past, costs of the physical center were charged to the various hotel departments, guest services and outside business in ration of 50%, 40% and 10%. Idea of charging back to hotel department is to recognize the physical center in employee-related costs. Charging back to guest services is to support the calculation per guest visit at the hotel. Costs were assigned to the unit relating to membership with expectation of covering out of pockets costs under the assumption the facility was built for use of the employees and guests. An audit of the center's use, suggest about 25.000 visits were by employees and 80% of them only showered. About 15,000 visits were by hotel guests whom all showered and used exercise room. The remaining visits were from paid members, all of whom showered and use the exercise and court facilities almost equally. Based on this information, how should the costs of the physical center be assigned to various groups? The Holiday Hotel provides a recreation center for the use of its guests and employees. Also sells memberships to people in community. There is a squash and racket ball court facility, showering facilities and a room with various exercise equipment. The courts occupy about 70% of the facility floor space, showering area 10%, exercise room 15% and admin offices 5%. In the long run the hotel could c convert unused facilities to additional lodging units for the most recent year: 1. Building depreciation and staff costs: $400,000, The depreciation charges amount to $250,000: salaries of manger and staff $150,000. Staff costs are independent o the level of activity in recreation center. 2. Depreciation on the exercise equipment that are added as demand grows: $200,000 3. Maintenance & electrical charges, variety with number of visitors $300,000 4. Laundry costs $300,000, comprising $50,000 of deprecation on machines and $250,000 of supplies costs 5. The cost of other supplied which are consumed equally by all visitors to center $200,000 During last year, there were 67,000 visits to physical center. Capacity level of each showering, exercises and court areas is estimated as 80,000, 40,000 and 25,000 visits per year. Required: 1. What is the cost per visit to the physical center? 2. In the past, costs of the physical center were charged to the various hotel departments, guest services and outside business in ration of 50%, 40% and 10%. Idea of charging back to hotel department is to recognize the physical center in employee-related costs. Charging back to guest services is to support the calculation per guest visit at the hotel. Costs were assigned to the unit relating to membership with expectation of covering out of pockets costs under the assumption the facility was built for use of the employees and guests. An audit of the center's use, suggest about 25.000 visits were by employees and 80% of them only showered. About 15,000 visits were by hotel guests whom all showered and used exercise room. The remaining visits were from paid members, all of whom showered and use the exercise and court facilities almost equally. Based on this information, how should the costs of the physical center be assigned to various groups