Saint Paul College is a large community college and technical college that serves the Saint Paul area. They offer over 90 degree and certification options. They employ almost 500 people. They serve over 10,000 students.

a. Using your (limited, moderate, or in-depth) knowledge of a college's operations, identify activities that would serve as the basis for implementing an activity-based costing system.

b. For each of the activities listed in (a), identify a cost driver that would serve as a valid measure of the resources consumed by the activity.