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 Supervision $ 84,200 Number of employees Utilities 67,000 square feet occupied Insurance 31,800 value of assets in use Total $182,200 Departmental data for the company's recent reporting period follow. Department Employees Square Feet Asset Values Materials 34 41,250 $11,550 Personnel 17 8,250 Manufacturing 3,080 68 90, 750 46,200 Packaging 51 24,750 16,170 Total 178 165,000 $77,000 1. Use this information to allocate each of the three indirect expenses across the four departments. 2. Prepare a summary table that reports the indirect expenses assigned to each of the four departments