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	$	118,000
Registrar		197,000
Computer Services		420,000

Division	Budgeted Enrollment			Budgeted Credit Hours			Planned Courses Requiring Computer Work
Liberal Arts		1,100			31,000			12
Sciences		850			28,750			25
Business Administration		750			22,750			25

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:

1. Distribute the departmental costs to the colleges three divisions based on the allocation base given. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.)

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

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

Registrar
Computer Services