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 12,000 students and continuing professional education (CPE) courses to 8,000 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 200,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 170,000 square feet. Total cost, $2,300,000.
• 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, $660,000.
• UDH offers 1,200 different instructional courses each year, 800 of which are undergraduate courses. Total cost, $3,360,000.

Required: 1. Compute an activity rate for each of the three activities identified by the controller. (Round activity Rates to 2 decimal places.)

The Universily of Dental Health (UDH) is a slale-run urniversily focusing on the educatior and trairning of dentisls, denlal assistails, dental hygienists, and olher denlal prufessionals. The university provides bolh treditionial uridergraduale rses to 2 0 students and continuing p ofessional education courses o 8 0 practicin professionals H has hired a new controller w o wants. Z A The controller has identifie three act it espertorme by the university and Ihe cosl of each of these aclivilies $2,300,000 UDH offers career placement services for undergraduate students, career counseling for active professiona's taking CPE courses, and other student services to both groups. Total cost, $60,000 UDH offers 1,200 different instructional courses each year, 800 of which are undergraduate courses. Total cost, $3,360,000 Required . Compute an activity rate for each of the three activities identified by the controller (Round activity Rates to 2 decimal places.) Cost Driver Cost Total Activity Driver Activity Rate Facilities Square Feet Numb of Students 660,000 Nuriber of Courses $ 3,360,000 $ 2,300 000 Services