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 $ 84,300 Number of employees 68,000 square feet occupied 31,500 Value of assets in use $183,800 Departmental data for the company's recent reporting period follow. Employees Department Materials Personnel Manufacturing Packaging Total Square Feet 52,500 17,500 78,750 26,250 175,000 Asset Values $11,700 3,900 47,580 14,820 $78,000 1. Use this information to allocate each of the three indirect expenses across the four departments. table that reports the indirect expenses assigned to each of the four departments Complete this question by entering your answers in the tabs below. Required 1 Required 2 Use this information to allocate each of the three indirect expenses across the four departments. Cost to be Allocated Allocated Cost Supervision expenses Department Materials 36 Personnel Allocation Base Percent of Allocation Base Number of employees Numerator Denominator % of Total 36 180 20.00% 1805.00% 72 72 180 40.00% 63 180 35.00% 180 100.00% Manufacturing Packaging 63 Totals Utilities Cost to be Allocated Allocated Cost Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Square feet occupied Numerator Denominator % of Total 52,500 52,500 175,000 30.00% 17,500 17,500 175,000 10.00% 78,750 78,750 175,000 45.00% 26,250 26,250 175,000 15.00% 175,000 100.00% Allocation Base Percent of Allocation Base Value of assets in use Numerator Denominator % of Total 11,700 $ 11,700 $ 78,000 15.00% 3,900 3,900 78,000 5.00% 47,580 47,580 78,000 61.00% 14,820 14,820 78,000 19.00% $ 78,000 100.00% Insurance Cost to be Allocated Allocated Cost Department Materials Personnel Manufacturing Packaging Totals Required Required 2 > 2. Prepare a summary table that reports the indirect expenses assigned to each of the four departments. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a summary table that reports the indirect expenses assigned to each of the four departments. Supervision Utilities Insurance Total Materials Personnel 0 Manufacturing Packaging Totals 0 $ 0 $ 0 $ 0 $ 0