Lexington Academy maintains data for each line item by all three units in the organization. However, the information about total spending on Management and Payroll and Building Maintenance and Rent is available for the entire organization. Convert these indirect costs to direct costs for each mission center using Number of Teachers as the cost allocation factor for Management and Payroll (not their salary!) and Number of Classroom Used as the Cost Allocation Factor for Building Rent and Maintenance.

Table 1: FY 2021 - Expenses for Lexington Academy Management and Payroll $362,902 Building Rent and Maintenance $72,144 Pre-K for All (4-5 year olds) Headstart (3 year Early Learn (0-3 year olds) olds) 4 3 2 No. of Teachers ($55,000 each) No. of Classrooms Allocated 3 2 1 1 1 1 Kitchen Staff ($35,000 each) Monthly Kitchen Supplies Per Student Monthly Classroom Supplies Per Student $42 $36 $23 $32 $26 $17 DOE Contribution Per Student Per Year $6,700 $6,200 $5,200 Note: (a) Use DOE contribution as the price in the calculations. (b) Both of the variable costs are available monthly, convert them to annual