Exercise 9-5 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. Allocation Base 83,200 Number of employees 57,000 Square feet occupied 26,000 Value of assets in use Indirect Expense Cost Supervision Utilities Insurance $166, 200 Total Departmental data for the company's recent reporting period follow. Employees Square Feet 42,500 8,500 102,000 17,000 Department Materials Asset Values $ 6,700 2,680 36,180 45 Personnel Manufacturing Packaging 81 45 21,440 Total $67,000 180 170,000 Required 1 Required 2 Use this information to allocate each of the three indirect expenses across the four departments. Percent of Allocation Base Numerator Denominator % of Total Supervision expenses Allocation Base Cost to be Allocated Allocated Cost Department Materials Personnel Manufacturing Packaging Totals Percent of Allocation Base Utilities Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Percent of Allocation Base Insurance Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Materials Personnel Manufacturing Packaging Totals