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DATA INPUT
Department Annual Cost
Admissions 117,000$
Registrar 195,000
Computer Services 416,000
Planned Courses
Budgeted Budgeted Requiring
Division Enrollment Credit Hours Computer Work
Liberal Arts 1,000 30,000 12
Sciences 800 28,000 24
Business Adminstration 700 22,000 24
Total 2,500 80,000 60
SOLUTION
1. Allocation of costs:
Department Total
and Business Cost
Allocation Base Liberal Arts Sciences Administration Allocated
Admissions 46,800$ 37,440$ 32,760$ 117,000$
Division
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