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	$ 120,000
Registrar	201,000
Computer Services	428,000

Division	Budgeted Enrollment	Budgeted Credit Hours	Planned Courses Requiring Computer Work
Liberal Arts	1,300	33,050	12
Sciences	950	30,250	27
Business Administration	850	24,250	27

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:

Distribute the departmental costs to the college's three divisions based on the allocation base given. Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar. Choose the better allocation base for distributing the cost to the following departments