Please help, Thank you.

Kolbec Community College (KCC) has 4,000 full-time students and offers a variety of academic programs in three areas: professional studies, arts, and technology. The professional studies programs prepare students for administrative and clerical jobs in a variety of professional settings, including accounting, medicine, and law. The arts program's offerings are wide ranging and include graphic design, digital animation, culinary arts, cosmetology, and music arts. The technology programs are also varied, including information technology, medical laboratory technology, electrical engineering technology, pharmacy technology, and natural resources technology.

The chief financial officer of KCC, Lynn Jones, has consistently emphasized to other members of the senior management team the importance of understanding the costs of delivering the various academic programs. To that end, the costing system used at KCC tracks the direct costs of each program, which are shown below on an annual basis, along with the number of full-time students:

ABC Cost Activity Cost Pool Professional Studies Arts Technology Central administration Information systems technology Student counselling services Human resources Library operations Registrar's office Total\fActivity Cost Pool Activity Rate Central administration per hour Information systems technology per hour Student counselling services per student Human resources member Library operations circulation Registrar's office student\fProfessional Item Studies Arts Technology Total Full-time students 2,666 1,666 1,666 4,666 Professors' salaries $1,266,666 $ 656,666 $ 786,666 $2,696,666 Administrative salaries 165,666 76,666 76,666 245,666 Supplies 40,000 150,000 50,000 240,000 Teaching support 166,666 166,666 86,666 346,666 Facilities 275,000 150,000 175,000 600,000 Total direct cost $1,840,000 $1,120,000 $1,155,000 $4,115,000 Central administration Information systems technology 29% Student counselling services 5% Human resources 19% Library operations 28% Registrar's office 25% Total 199% 15% 15% 5% 19% 5% 19% 69% 39% 19% 29% 199% 199% Activity Central administration Information systems technology Student counselling services Human resources Library operations Registrar's office Measure Hours spent on program Processing hours Number of students counselled Number of admin. staff and faculty members Number of library circulations Full-time students Professional Arts 7,866 3,866 115 Technology 7,808 12,699 205