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 9,100 students and continuing professional education (CPE) courses to 4,900 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 140,000 square feet of classroom and facility space. Due to the large space requirements for labs and other training facilities, the undergraduate program utilizes 126,000 square feet. Total cost, $1,526,000. 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, $378,000. UDH offers 1,500 different instructional courses each year, 1,050 of which are undergraduate courses. Total cost, $3,300,000 Required: 1. Compute an activity rate for each of the three activities identified by the controller. (Round activity Rates to 2 decimal places.) Activity Total Activity Driver Activity Rate Facilities Services Instruction Activity Cost Driver Square Feet Number of Students Number of Courses $ $ $ Cost 1,526,000 378,000 3,300,000 2. Compute cost driver values and activity proportions for each group of students for each activity. Activity Activity Cost Driver Undergraduate Activity Proportion CPE Activity Total Proportion Facilities Cost $ 1,526,000 $ 378,000 $ 3,300,000 Square Feet Number of Students Number of Courses Total Proportion 00% 00% 0 0% Services Instruction 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. (Do not round your activity rates or activity proportions.) Activity CPE Facilities Activity Cost Driver Square Feet Number of Students Number of Courses Services Instruction Total Cost Assigned Number of Students Cost per Student Cost Undergraduate $ 1,526,000 $ 378,000 $ 3,300,000 $ 0 $ 0 TOO