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 $ 83,900 Number of employees Utilities 64,000 square feet occupied Insurance 29,500 Value of assets in use Total $177,400 Departmental data for the company's recent resorting period follow, Department Employees Square Feet Asset Values Materials 35 47,250 $14,800 Personnel 7 13,500 4,440 Manufacturing 63 68,750 37,000 Packaging 35 13,500 17,760 Total 140 135,000 $74,000 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. Cost to be Allocated Allocated Cost Cost to be Allocated Allocated Cost 6 % . Cost to be Allocated Allocated Cost * O %