The Norfolk School of Commerce (NSC) operates a Career Counseling Center (CCC) to advise students and help with job placement. The CCC is available for both undergraduate and graduate degree students. The CFO at NSC wants better cost information about the non-instructional activities of the School to be able to advise the dean on managing costs. The CFO asks the head of the CCC to recommend an allocation of the annual cost of the Center to the two degree programs. The CCC head, who has headed the Center for ten years, believes that two factors explain most of the costs-enrollment (number of students) and usage (number of hours using the center for both counseling and interviews). Using information from a previous analysis, the Center budget was separated as follows: Required: a. Allocate the cost of the library to the two programs (undergraduate and graduate)