Exercise 24-5 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 $ 82,500 Number of employees 50,000 square feet occupied 22,500 Value of assets in use $ 155,000 Departmental data for the company's recent reporting period follow. Employees 27 Department Materials Personnel Manufacturing Packaging Total 63 Square Feet 25,000 5,000 55,000 15,000 100,000 Asset Values $ 6,000 1,200 37,800 15,000 $60,000 150 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. Use this information to allocate each of the three indirect expenses across the four departments. Allocation Base Cost to be Allocated Allocated Cost Supervision expenses Department Materials Percent of Allocation Base Numerator Denominator % of Total 0 0 0 0 Personnel 0 Manufacturing Packaging Totals Utilities Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total 0 0 Department Materials Personnel Manufacturing Packaging Totals 0 Insurance Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Department Materials Personnel Manufacturing Packaging Totals ooo Utilities Insurance Total $ 0 Supervision Materials Personnel Manufacturing I Packaging Totals $ $ $ $