DATA INPUT
User of Service Library Computing Service
Library 0% 20%
Computing Services 0% 0%
Liberal Arts 60% 30%
Sciences 40% 50%
Budgeted costs in two service departments
Library 900,000$
Computer Services 360,000$
SOLUTION
Provider of Service Cost to be Allocated Proportion Amount Proportion Amount
Library 900,000$ 3/5 540,000$ 2/5 360,000$
Provider of Service
Liberal Arts
Sciences
Academic Departments Using Services