1. Distribute the departemental cost to the college's three divisions based on the allocation base given.

2. Choose the better allocation for distributing the cost to ghe following departments.

Exercise 12-31 Cost Allocation in a College (LO 12-4) 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. \begin{tabular}{l|lcc} \hline Department & Annual Cost & & \\ \hline Admissions & $135,000 & & \\ Registrar & 231,000 & & \\ Computer Services & 488,000 & & \\ & & & \\ & & & \\ & & & \\ & Blanned Courses \\ & Budgeted & Budgeted & Requiring \\ Division & Enrollment & Credit Hours & Computer Work \\ Liberal Arts & 2,800 & 48,000 & 30 \\ Sciences & 1,700 & 41,500 & 43 \\ Business Administration & 1,600 & 35,500 & 42 \\ \hline \end{tabular} Distribute the departmental costs to the college's three divisions based on the allocation base given. (Do not roun calculations. Round your final answers to the nearest whole dollar.) Choose the better allocation base for distributing the cost to the