Lackawanna Community College has three divisions: Liberal Arts, Sciences, and Business Administration. The colleges comptroller is trying to decide how to allocate the costs of the Admissions Department, the Registrars Department, and the Computer Services Department. The comptroller has compiled the following data for the year just ended.

Department	Annual Cost
Admissions	$	130,000
Registrar		221,000
Computer Services		468,000

Division	Budgeted Enrollment			Budgeted Credit Hours			Planned Courses Requiring Computer Work
Liberal Arts		2,300			43,000			25
Sciences		1,450			37,750			37
Business Administration		1,350			31,750			37

Required:

1. Distribute the departmental costs to the colleges three divisions based on the allocation base given.

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

Division
Department and Allocation Base	Liberal Arts	Sciences	Business Administration	Total Cost Allocated
Admissions (enrollment)			$1,350	$1,350
Registrar (credit hours)				$0
Computer Services (courses requiring computer)				$0

• Choose the better allocation base for distributing the cost to the following departments:

  Registrar
  Computer Services