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 Cost Allocation Base Supervision $ 82,800 Number of employees Utilities 53,000 Square feet occupied Insurance 24,000 Value of assets in use Total $ 159,800

Departmental data for the companys recent reporting period follow.

Department Employees Square Feet Asset Values Materials 28 39,000 $ 12,600 Personnel 7 6,500 3,150 Manufacturing 63 65,000 31,500 Packaging 42 19,500 15,750 Total 140 130,000 $ 63,000

2.

Prepare a summary table that reports the indirect expenses assigned to each of the four departments.