The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. The university provides both traditional undergraduate courses to 11,200 students and continuing professional education (CPE) courses to 4,800 practicing professionals. UDH has just hired a new controller who wants to utilize ABC. The controller has identified three key activities performed by the university and the cost of each of these activities:

UDH has 3 buildings with a total of 160,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 128,000 square feet. Total cost, $1,776,000.

UDH offers career placement services for undergraduate students, career counseling for active professionals taking CPE courses, and other student services to both groups. Total cost, $464,000.

UDH offers 1,400 different instructional courses each year, 840 of which are undergraduate courses. Total cost, $3,360,000.

The Un Ne t of Dentel Heath H is sa run uriversity ocusing on the educaton and tr n ng cf den sts. de talassistants. dental h leris s,and ot er dental protessc als The unhersty provides both t dional urden rad te oourses to 1 200 students and ntiung pro esso al education PE courses UDH offers ooreer placement services tor undergraduate students, career counsel ng for ecve professionals takra CPE Dourses, and other student serices to both goups. Toti coat, $464,cao. 1. Compute an ity rate for ooch af ne tree ectnes ldentned by the controler Round acthvity Rates to 2 decl mal place Activity Driver Facibes SaMaa Sq are Feet Numbar ef tucama 484,000 Numbor of Doures 3.36D 000 1,776,000 2. Compute cost driver values and activiy proportions for each group of students for each actvty ActivityActivity Cost Drvr Cot Facibss Servito Undergraduato Equare Foet S 1,776000 Namber ulStuderte 404.000 0% 3. Deemine the amount cf Dosts assigned to eacn goup of students and te cost per student to UDH to pronde these three key acwbes(Do not round your actvity rates or activity proportions.) Atsivity Caxt Driver 1,T7E COD Sarvista Number ef Coursue $3,380000 Tolal Cot Ass ged Number of Studerts