The Norfolk School of Commerce (NSC) operates a Career Counseling Center (CCC) to advise students and help with job placement. The CCC is available for both undergraduate and graduate degree students. The CFO at NSC wants better cost information about the non-instructional activities of the School to be able to advise the dean on managing costs. The CFO asks the head of the CCC to recommend an allocation of the annual cost of the Center to the two degree programs. The CCC head, who has headed the Center for ten years, believes that two factors explain most of the costs-enrollment (number of students) and usage (number of hours using the center for both counseling and interviews). Using information from a previous analysis, the Center budget was separated as follows: Costs driven by enrollment: Center management Company visits and support Costs driven by usage: Center staff Facility maintenance IT support Utilities and supplies Total CCC costs Data on enrollment and usage: Enrollment (students) Usage (hours) $ 996,000 1,293, 200 $ 2,289, 200 Allocation of enrollment-related costs Allocation of usage-related costs Total allocations $ 773,000 503,000 179,000 359,000 $ 1,814,000 $ 4,103, 200 Undergraduate 945 9,506 Required: a. llocate the cost of the library to the two programs (undergraduate and graduate). Undergraduate Graduate 315 17,654 Graduate Total