Lackawanna Community College has three divisions: Liberal Arts, Sciences, and Business Administration. The college's comptroller is trying to decide how to allocate the costs of the Admissions Department, the Registrar's Department, and the Computer Services Department. The comptroller has compiled the following data for the year just ended. Department Admissions Registrar Computer Services Division Liberal Arts Sciences Business Administration Required: Annual Cost $ 130,000 221,000 468,000 Budgeted Enrollment Budgeted Credit Hours Planned Courses Requiring Computer Work 2,300 43,000 25 1,450 1,350 37,750 31,750 37 37 1. Distribute the departmental costs to the college's three divisions based on the allocation base given. 2. Choose the better allocation base for distributing the cost to the following departments: