FRIVERS NEXT Exercise 7.27 Skyong aming Centers two services, IT training and Office training in the same location Last month, the centre experienced the following costs and results IT Training Office Tisining Total Det materials (ooks courseware $10,500 14,500 $15,000 Direct labour instructor) 17,500 9.000 Overted to bur) 26,500 52,500 27.000 79,500 50.500 540.500 5121.000 Number of dents regard 140 320 Average cost per student 3575 5137 The IT trening manager felt that this line of business was overcharged due to the overhead location based on the direct labour cost. He approached the cost accounting department for help understanding activity based on a 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 coregration was $1.500. The cost driver the rumber of students registered The overall cost for computer deerection was 133,000. 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 cost for rent 322,000. The cost driver for this cost is classroom lation 14 daarom ware for IT training and classrooms were for office training Lang the readcast to each type of training in ABC IT I training om trang Duter the age outsident for the two types of training using direct materials, direct labour and overhead allocated under ABC. (Hound wwers to decimal aces, 15.25.) IT Training Orice Training Arrest student Question Attempts of 3 used FORLAR SUR ANWER