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 17,550 students and continuing professional education (CPE) courses to 9,450 practicing professionals. UDH has just hired a new controller who wants to utilize ABC. The controller has identified three key activities performed by the universty and the cost of each of these activities . UDH has 3 buildings with a total of 270,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 243,000 square feet. Total cost, $3,294,000 courses, and other student services to both groups. Total cost, $1,080,000 UDH offers 1,000 diferent instructional courses each year, 700 of which are undergraduate courses. Total cost, $3,500,000 . UDH offers career placement services for undergraduate students, career counseling for active professionals taking CPE