ABC College has 5 support departments( Human Resources(HR), Building(BLD), Acccounting(ACC), Iinformation Technology (IT), and Cafeteria(CAF).) provide services to 3 operating department (Graduate Programs, GR; Undergraduate, UG; and Online Programs , OL.

The following data describes the usage of service departments by the operating departments.

You are requried to present various allocation mechanisms for the service department costs to the President of the University. Explain advantages and disadvantages of each method.

Budget X Z SUPPORT OPERATING DEPARTMENTS DEPARTMENTS $ $ $ $ $ $ $ 25,000 84,000 45,000 36,000 50,000 60,000 70,000 370000 HR BLDG ACC IT CAF GR UG OL 25,000 15% 5% 109 4% 36% 30% 100% 84,000 99 7% 9% 5% 25% 25% 20% 100% 45,000 7% 99% 12% 6% 27% 21% 18% 100% 36,000 10% 5% 10% 6% 15% 10% 44% 100% 90,000 6% 89 B% 7% 32% 42% 2% 100% HR BLDG ACC $ $ $ $ $ IT CAF Budget X Z SUPPORT OPERATING DEPARTMENTS DEPARTMENTS $ $ $ $ $ $ $ 25,000 84,000 45,000 36,000 50,000 60,000 70,000 370000 HR BLDG ACC IT CAF GR UG OL 25,000 15% 5% 109 4% 36% 30% 100% 84,000 99 7% 9% 5% 25% 25% 20% 100% 45,000 7% 99% 12% 6% 27% 21% 18% 100% 36,000 10% 5% 10% 6% 15% 10% 44% 100% 90,000 6% 89 B% 7% 32% 42% 2% 100% HR BLDG ACC $ $ $ $ $ IT CAF