Lackawanna 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.
Department Annual Cost
Admissions ................................................................................................................ $ 90,000
Registrar ......................................................................................................................150,000
Computer Services.......................................................................................................320,000

Required:
1. For each department, choose an allocation base and distribute the departmental costs to the college's three divisions. Justify your choice of an allocation base.
2. Would you have preferred a different allocation base than those available using the data compiled by the comptroller? Why?

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Division Liberal Arts Sciences.. Business Administration Budgeted Enrollment 1,000 800 700 Budgeted Credit Hours 30,000 28,000 22,000 Planned Courses Requiring Computer Work 12 24 24