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	$	122,000
Registrar		205,000
Computer Services		436,000

Division	Budgeted Enrollment			Budgeted Credit Hours			Planned Courses Requiring Computer Work
Liberal Arts		1,500			35,050			14
Sciences		1,050			31,800			29
Business Administration		950			25,750			29

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: