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 $ 135,000 Registrar 231,000 Computer Services 488,000 Division Budgeted Enrollment Budgeted Credit Hours Planned Courses Requiring Computer Work Liberal Arts 2,800 48,000 30 Sciences 1,700 41,500 43 Business Administration 1,600 35,500 42 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:

1. Distribute the departmental costs to the college's three divisions based on the allocation base given. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) Division Business Total Cost Liberal Arts SciencesAdministration Allocated Department and Allocation Base Admissions (enrollment) Registrar (credit hours) Computer Services (courses requiring computer) 2. Choose the better allocation base for distributing the cost to the following departments Registrar Computer Services