TABLE 3 Internal Audit's Calculation of Cost per Student Athlete for the Fiscal Year Ended June 30, 2003 Men Women Total Direct Costs $5,699,177 $2,380,285 $8,079,462 (from Table 1) + Indirect Costs 4,703,829 3.174,669 7,878,498 (see detail below) Total Costs S10.403.006 $5.554,954 $15.957,960 191 + Number of Student Athletes (from table 2) Total Cost per Athlete $36,760 $29.084 Detail of Indirect Costs Used Above Allocation for Men Total Indirect Cost * (Number of Male Athletes/Total Number of Athletes) (from Table 1) (from Table 2) $7.878.498 (283/474) - $4,703.829 Allocation for Women Total Indirect Cost [Number of Female Athletes Total Number of Athletes) (from Table 1). (from Table 2) $7.878,498 (191/474) = $3.174.669 5. (10 points) Given the information available in the case, is there any other way to allocate the indirect cost? Please provide your rational and calculation. 6. (10 points) Can ABC help Kingston State University (KSU)'s current situation with Title IX compliance? Why? And How? Total TABLE 1 Actual Expenditures for Fiscal Year Ended June 30, 2003 Men Women Direct Costs Baseball $423,450 Basketball 895,180 $738,190 Football 3,352,977 Golf 102,960 108,555 Soccer 234,725 226,715 Softball 381,580 Swimming 180,515 259,410 Tennis 122.895 135,315 Track 236,025 320,890 Volleyball 209,630 Wrestling 150,450 Total Direct Costs $5,699.177 $2,380,285 Indirect Costs Pools Administration $2,375,028 Athletic Ticket Onice 415,442 Athletic Video 157,300 Repair and Replacements 1.288,984 Sports Conditioning and Medicine 717.062 Sports Promotions 1.951.358 Student Development 566,840 Miscellaneous 406.284 Total Indirect Costs $7.878,498 $423,450 1,633,370 3,352,977 211,515 461,440 381,580 439.925 258,210 556,915 209.630 150,450 $8,079,462 2000-2001 Men Women Total 14 TABLE 2 Summary Information by Sport Panel A: Number of Student-Athletes 2002-2003 2001-2002 Sport Men Women Total Men Women Total Baseball 34 34 Basketball Football Golf Soccer Softball 2727 Swimming 23 32 55 Tennis 1214 Track 3548 Volleyball 15 15 Wrestling 20 - 18 - Total 283 191 269 198 (% by Gender) (59.7) (40.3) (57.6) (42.4) Panel B: Number of Sporting Events (2002-2003) 24 24 (60.7) (39.3) Men Women 60 Sport Baseball Basketball Football Golf Soccer Softball Swimming Tennis Track Volleyball Wrestling Total