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	$	90,000
Registrar		150,000
Computer Services		320,000

Division	Budgeted Enrollment			Budgeted Credit Hours			Planned Courses Requiring Computer Work
Liberal Arts		1,000			30,000			12
Sciences		800			28,000			24
Business Administration		700			22,000			24

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: