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 10,800 students and continuing professional education (CPE) courses to 7,200 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 180,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 153,000 square feet. Total cost, $2,034,000.
• 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, $558,000.
• UDH offers 1,400 different instructional courses each year, 910 of which are undergraduate courses. Total cost, $3,640,000

2. Compute cost driver values and activity proportions for each group of students for each activity. Activity Activity Proportion CPE CPE Activity Activity Proportion Total Total Facilities Activity Cost Driver en un act Cost Underaraduate Undergraduate te Square Feet $ 2,034,000 Number of Students | $ 558,000 Number of Courses $ 3,640,000| Total Total Proportion 0% 0% 0% Services 0 0 | Instruction