Abrula Archery provides archery training for children and adults. During 2010, the camp had the following operating data:

Direct instructional costs for 2010 were $120,000; overhead costs for the two programs were $55,500. Camp owners want to know the cost of each program.
a. Determine each program's cost using a physical measure base.
b. Determine each program's cost using the sales value at split-off method.
c. Make a case for the allocation method in (a) and(b).

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Training hours taught Hourly tuition Children 4,000 $35 Adults 2,000 $65