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 $ $130,000$

Registrar $221,000$

Computer Services $468,000$

Division Budgeted

Enrollment Budgeted

Credit Hours Planned Courses

Requiring

Computer Work

Liberal Arts $2,30043,00025$

Sciences $1,45037,75037$

Business Administration $1,35031,75037$

Required:

$1.$ Distribute the departmental costs to the college$$s three divisions based on the allocation base given.

$2.$ Choose the better allocation base for distributing the cost to the following departments: