Let's discuss the following case: The American Acupuncture Association offers professional education courses for its members at its annual meeting. Instructors are paid a fee for each student attending their courses but are charged a fee for overhead costs that is deducted from their compensation. Overhead costs include fees paid to rent instructional equipment such as overhead projectors, provide supplies to participants, and offer refreshments during coffee breaks. The number of courses offered is used as the allocation base for determining the overhead charge. For example, if overhead costs amount to $5,000 and 25 courses are offered, each course is allocated an overhead charge of $200 ($5000 / $25 courses). One instructor was aware that one of her students was hearing impaired and required a sign language assistant, but did not realize that she would have to absorb the entire cost of this service out of her compensation. She only received $560 for the course she taught and all instructors received $800. Discuss: (1) given the fact that the Americans with Disabilities Act stipulates that the deaf student cannot be charged for the cost of providing sign language, who should be required to pay the cost of sign language services? (2) Explain how allocation can be used to promote fairness in distributing service costs to the disabled and how to treat the $240 cost to improve fairness.