Wyoming 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	$	131,000
Registrar		223,000
Computer Services		472,000

Division	Budgeted Enrollment			Budgeted Credit Hours			Planned Courses Requiring Computer Work
Liberal Arts		2,400			44,050			26
Sciences		1,500			38,500			38
Business Administration		1,400			32,500			38

Required:

1.	Distribute the departmental costs to the colleges three divisions based on the allocation base given. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.)

Choose the better allocation base for distributing the cost to the following departments: