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	$	135,000
Registrar		231,000
Computer Services		488,000

Division	Budgeted Enrollment			Budgeted Credit Hours			Planned Courses Requiring Computer Work
Liberal Arts		2,800			48,000			30
Sciences		1,700			41,500			43
Business Administration		1,600			35,500			42

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: