Dogs for diabetes dfd is a not-for-profit organization

Reference no: EM13586899

Dogs for Diabetes (DFD) is a not-for-profit organization focused on training dogs and handlers to assist young children with diabetes. The dogs are trained to detect low and high blood sugar levels, and ring an alarm to notify parents or other caregivers of the potentially dangerous condition. DFD provides both education for the dogs, and training for handlers (kids or parent). Currently there are 60 dogs being trained and there are 14,000 hours per year of training scheduled for these dogs. DFD also provides training for the children and families who will host a dog, and there are 2,000 hours of such training scheduled for the 20 families who will host a dog this year. DFD has just hired a new controller who wants to utilize ABC. The controller has identified 2 key activities performed by the organization as it trains dogs and handlers, and the cost of each of these activities:

1.	DFD has 1 building with a total of 30,000 square feet of space. Due to the large space requirements for kennels, dog runs, and other facilities for the dogs, the dog education service utilizes 20,000 square feet. The facility is rented at an annual cost of $60,000.

2.	Salaries for training personnel, $240,000 annually.

Required:

Calculate cost driver and activity rate for each of the activities identified by the controller. (Round your answer to 2 decimal places.)

Activity	Activity Cost Driver	Cost	Tot Activity Driver	Activity Rate
Facilities	Sq Ft	$60,000	30,000	2.00	per Sq Ft
Personnel	# of Hours	$240,000	16,000	15.00	per Hour

Calculate activity cost driver values and activity proportions for each activity. (Do not round intermediate calculations. Round your final answer to the nearest whole number.)

Activity Proportion

Activity	Activity Cost Driver	Cost	Dog Training	Handler Training	Total
Facilities	Sq Ft	60,000	20,000	10,000	?
Personnel	# of Hours	240,000	14,000	2,000	?

Determine the amount of costs assigned to each group of students and the cost per student to UDH to provide these 3 key activities. (Do not round intermediate calculations. Round your answer cost to 2 decimal places.)

Activity	Activity Cost Driver	Cost	Dog Training	Handler Traning
Facilities	Sq Ft	60,000	?	?
Personnel	# of Hours	240,000	?	?
Total Cost Assigned			?	?
Number of Dogs or Handlers			Divided by 60 ?	Divided by 20?
Cost to train a dog or handler			?	?

Reference no: EM13586899

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