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: