2. 10.00 points value Exercise 22-5 Departmental expense allocations LO P2 Woh Che Co. has four departments: materials, personnel, manufacturing, and packaging. In a recent month, the four departments incurred three shared indirect expenses. The amounts of these indirect expenses and the bases used to allocate them follow. Indirect Expense Cost Allocation Base 83,900 Number of employees 64,000 square feet Supervision Utilities Insurance 29,500 Value of assets in use Total $177,400 Departmental data for the company's recent reporting period follow. Department Employees Square Feet Asset Values Materials 35 47,250 14,800 13,500 4,440 Personnel Manufacturing 60,750 37,000 13,500 17,760 Packaging 35 Total 140 135,000 74,000