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 Supervision Utilities Insurance Total Cost Allocation Base $ 83,000 Number of employees 55,000 Square feet occupied 25,000 Value of assets in use $163,000 Departmental data for the company's recent reporting period follow Employees Asset Values Department Materials Personnel Manufacturing Packaging Total Square Feet 40 60,000 7,500 67,500 15,000 150,000 $ 9,750 1,300 33,800 20, 150 $65,000 64 48 160 Use this information to allocate each of the three indirect expenses across the four departments. Supervision expenses Department Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator | % of Total Materials Personnel Manufacturing Packaging Totals Utilities Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator | % of Total Materials Personnel Manufacturing Packaging Totals Insurance Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Denominator | % of Total Materials Personnel Manufacturing Packaging Totals Prepare a summary table that reports the indirect expenses assigned to each of the four departments. Supervision Utilities Insurance Total Materials Personnel Manufacturing Packaging Totals