3. value: 3.57 points 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 Supervision Utilities Insurance Cost Allocation Base $ 82,500 Number of employees 50,000 Square feet occupied 22,500 Value of assets in use 155,000 Total $ Departmental data for the company's recent reporting period follow. Department Materials Personnel Manufacturing Packaging Employees 27 9 63 51 Square Feet Asset Values 25,000 $ 6,000 5,000 1,200 55,000 37,800 15,000 15,000 Total 150 100,000 $ 60,000 1. Use this information to allocate each of the three indirect expenses across the four departments. Allocation Base Percent of Allocation Base x Indirect Cost Allocated Cost Supervision expenses Department Number of employees Numerator Denominator % of Total