$\backslash$table$[[$Department$,$Employees,Square Feet,Asset Values$],[$Materials$,24,22,000,$$$6,100],[$Personnel$,6,11,000,1,830],[$Manufacturing$,48,55,000,36,600],[$Packaging$,42,22,000,16,470],[$Total$,120,110,000,$$$61,000]]$

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

$\backslash$table$[[$Indirect Expense,Cost,Allocation Base$],[$Supervision$,$$$82,600,$Number of employees$],[$Utilities$,51,000,$Square feet occupied$],[$Insurance$,23,000,$Asset values$],[$Total$,$$$156,600,]]$

Allocate each of the three indirect expenses to the four departments.

$\backslash$table$[[$Supervision expenses,Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Materials$,,,,0,,],[$Personnel$,,,,0,,],[$Manufacturing$,,,,0,,0],[$Packaging$,,,,0,,0],[$Totals$,,,,0,,],[$Utilities$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator $\%$ of Total,,$],[$Materials$,,,,0,,],[$Personnel$,,,,0,,],[$Manufacturing$,,,,0,,0],[$Packaging$,,,,0,,0],[$Totals$,,,,0,,],[$Insurance$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Materials$,,,,0,,],[$Personnel$,,,,0,,],[$Manufacturing$,,,,0,,0],[$Packaging$,,,$Scri,eenshot,,$0],[$Totals$,,,,,,]]$