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Lackawanna Community College has three divisions: Liberal Arts, Sciences, and Bu

ID: 2512953 • Letter: L

Question

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.

  

  

  

Required:

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

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

Distribute the departmental costs to the college’s three divisions based on the allocation base given. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.)

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

Department Annual Cost Admissions $ 130,000 Registrar 221,000 Computer Services 468,000

Explanation / Answer

Answer

Department and Allocation Base

Liberal Arts

Sciences

Business Administration

Total Cost Allocated

Admissions (enrollment): Budgeted enrollment ratio

2300

1450

1350

5100

Cost allocated

$58627.45098 [130000 x 2300/5100]

$36960.78431

$34411.76471

$130000

Registrar (credit hours): Credit hours ratio

43000

37750

31750

112500

Cost allocated

$84471.11111

$74157.77778

$62371.11111

$221000

Computer Services (courses requiring computer): Planned courses ratio

25

37

37

99

Cost allocated

$118181.8182

$174909.0909

$174909.0909

$468000

Total cost allocated

$261280.3803

$286027.653

$271691.9667

$819000

Department and Allocation Base

Liberal Arts

Sciences

Business Administration

Total Cost Allocated

Admissions (enrollment): Budgeted enrollment ratio

2300

1450

1350

5100

Cost allocated

$58627.45098 [130000 x 2300/5100]

$36960.78431

$34411.76471

$130000

Registrar (credit hours): Credit hours ratio

43000

37750

31750

112500

Cost allocated

$84471.11111

$74157.77778

$62371.11111

$221000

Computer Services (courses requiring computer): Planned courses ratio

25

37

37

99

Cost allocated

$118181.8182

$174909.0909

$174909.0909

$468000

Total cost allocated

$261280.3803

$286027.653

$271691.9667

$819000