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 Indirect Expense Supervision Utilities Insurance Cost 82,000 Number of employees 59,000 Square feet occupied 27,000 Value of assets in use Total $168,00e Departmental data for the company's recent reporting period follow Employees Asset Values Department Materials Personnel Manufacturing Packaging Total Square Feet 66,500 9,500 95,000 19,000 190,000 $10, 350 4,140 38,640 15,870 $69,000 58 70 64 200 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