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 Utilities Insurance 64,000 Square feet occupied 29,500 Value of assets in use $177,400 Departmental data for the company's recent reporting period follow. Personnel Hanufacturing Packaging Total 47,250 13,500 60,750 13,500 135,000 $14,800 32,000 $24,000 140 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