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.

I;ve attempted some of them. Not sure if correct or not

1. Select a cost driver and compute an activity rate for each of the three activities identified by the controller. (Round Activity Rates to 2 decimal places.) Activity Cost Driver Cost Total Activity Driver Activity Rate Square Feet 5 2.300,000 r of Students680,000 r of Courses 3,380,000 200,0005 20,000 S ,200 S Facilities 11.50 Services 2,800 2. Compute cost driver values and activity proportions for each group of students for each activity. ActivityActivity Cost Driver Cost Facilities Services CPE Total 15 100% Square Feet Number of Students 5 680,000 Number of Courses 3,380,000 5 2,300,000 170,000 2,000 8,000 20,000 400 1,200 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. Activity Cost Driver Square Feet Number of Students 680,000 Number of Courses3.380,000 CPE 2,300,00o 1.955,000 345,000 284,000 S 1,120,000 5 4590,0001,729,000 Facilities 395,000 2 240,000 Services Total Cost Assigned Number of Students Cost per Student 2,000 5 38250 216.13