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 15,600 students and continuing professional education (CPE) courses to 10,400 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 260,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 221,000 square feet. Total cost, $3,146,000.

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, $1,014,000.

UDH offers 1,000 different instructional courses each year, 650 of which are undergraduate courses. Total cost, $3,400,000.

Required: 1. Compute an activity rate for each of the three activities identified by the controller. 2. Compute cost driver values and activity proportions for each group of students for each activity. 3. Determine the amount of costs assigned to each group of students and the cost per student to UDH to provide these three key activities.

Required 1 Required 2 Required 3 Compute an activity rate for each of the three activities identified by the controller. (Round activity Rate places.) Activity Activity Cost Driver Cost Total Activity Driver Activity Rate Facilities Square Feet $ 3,146,000 Services Number of Students $ 1,014,000 Instruction Number of Courses $ 3,400,000 Required 1 Required 2 > Required 1 Required 2 Required 3 Compute cost driver values and activity proportions for each group of students for each activity. Activity Activity Cost Driver Cost Undergraduate Activity Proportion CPE Activity Proportion Total Total Proportion Facilities Square Feet $ 3,146,000 Services Number of Students $ 1,014,000 Instruction Number of Courses $ 3,400,000