Lockheed Community College has three divisions: Liberal Arts, Sciences, and Business Administration. The college's comptroller is trying to decide how to allocate the costs of the Admissions Department, the Registrar's Department, and the Computer Services Department. The comptroller has compiled the following data for the year just ended.

Departamental Costs:

DepartmentAnnual Cost

Admissions$134,000

Registrar$229,000

Computer Services$484,000

Allocation Base:

DivisionBudgeted EnrollmentBudgeted Credit HoursPlanned Courses Requiring Computer work

Liberal Arts2,70047,00029

Sciences1,65040,75041

Business1,55034,75041

1.Show the distribution of the departmental costs to the college's three divisions based on the allocation base given.

Division

Department and Allocation BaseLiberal ArtsSciencesBusiness Admin.Total Cost Allocated

Admissions (enrollment)_________________________$

Registrar (credit hours)_________________________$

Computer Services_________________________$

(course requiring comp)

2.What is the better allocation base for distributing the cost to the following departments:

Registrar________

Computer Services________