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 Total Cost Allocation Base $ 84,400 Number of employees 69,000 Square feet occupied 32,000 Value of assets in use $185,400 Departmental data for the company's recent reporting period follow. Department Employees Square Feet Asset Values Materials 38 64,750 $ 7,900 Personnel 19 9,250 4,740 Manufacturing 76 92,500 45,820 Packaging 57 18,500 20,540 Total 190 185,000 $79,000 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.