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. Department Admissions Annual Cost $135,000 Registrar 231,000 Computer Services 488,000 Planned Courses Division Liberal Arts Budgeted Enrollment 2,800 Budgeted Credit Hours Requiring Computer Work 48,000 30 Sciences 1,700 41,500 43 Business Administration 1,600 35,500 42 Required: 1. Distribute the departmental costs to the college's three divisions based on the allocation base given. 2. Choose the better allocation base for distributing the cost to the following departments: