Bright College Is a Community College Located in Bright, CA

Bright College is a community college located in Bright, CA. It provides instruction in five areas: Art, Business, Computer Science, Graphic Design, and Nursing. The college shares copy services with a total monthly cost of $10,000. The college is considering allocating costs using either number of copies or operating income as its allocation base. Data for the month of September, 2012 follows:

- If Bright College uses operating income as the allocation cost base, what percentage would be used to allocate shared copy costs to each division?

A) Art 20%; Business 25%; Computer Science 10%; Graphic Design 25%; Nursing 20%
B) Art 20%; Business 20%; Computer Science 20%; Graphic Design 20%; Nursing 20%
C) Art 20%; Business 25%; Computer Science 30%; Graphic Design 15%; Nursing 10%
D) Art 20%; Business 30%; Computer Science 25%; Graphic Design 10%; Nursing 15%