EX $12-31($Algo$)$ Cost Allocation in a College $($LO $12-4)$

Lackawanna Community College has three divisions: Liberal Arts, Sciences, and Business Administration. The college's comptroll 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.

$\backslash$table$[[$Department$,$Annual Cost$],[$Admissions$,$$$121,000$