Waterway Learning Centre delivers two services, IT training and Office training, in the same location. Last month, the centre experienced the following costs and results:

Direct materials (books & courseware) Direct labour (instructors) Overhead (300% of labour) Total cost Number of students registered Average cost per student IT Training $9,000 15,000 45,000 $69,000 120 $575 Office Training $5,700 9,000 27,000 $41,700 320 $130 Total $14,700 24,000 72,000 $110,700 The IT training manager felt that his line of business was overcharged due to the overhead allocation based on the direct labour cost. He approached the cost accounting department for help in understanding activity-based costing. His specific request was that ABC be applied to see whether the average cost per student had significantly changed. The following additional information is extracted from the accounting records for the month: The overhead cost for registration was $11,000. The cost driver is the number of students registered. The overhead cost for computer depreciation was $33,000. The cost driver is hours of use. The computers were used 1,200 hours for IT training and 1,000 hours for office training. The overhead cost for rent was $34,000. The cost driver for this cost is classroom utilization. 20 classrooms were for IT training and 14 classrooms were for office training. Assign the overhead cost to each type of training using ABC. IT Training Office Training $ Determine the average cost per student for the two types of training using direct materials, direct labour, and overhead allocated under ABC. (Round answers to 2 decimal places, e.g. 15.25.) IT Training Office Training Average cost per student $