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 $118,000 Annual Cost Registrar 197,000 Computer Services 420,000 Division Liberal Arts Sciences Business Administration Planned Courses Budgeted Enrollment Budgeted: Credit Bours Requiring Computer Work 1,100 31,000 12 850 28,750 25 750 22,750 25