SE 7-24 Comprehensive Activity-Based Costing ILOo2 Lo3 tos olbec community College (KCC) has 4000 full-time students and offers a variety of academic areas: professional studies arts, and technology. The professional studies programs in three professional repare 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 andmuscart 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 mem bers 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 Professional Studies Arts Technology Total ltem Full-time students Professors salaries.. 4000 St260000 650000 780000$2690000 0000 70000245.000 40000 150000 50000 240000 160,000100.00080000 340000 2000 Teaching support. Facilities 000 st155000-15000 Total direct cast