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 Cost Allocation Base $ 84,400 Number of employees 69,000 Square feet occupied 32,000 Value of assets in use Total $185,400 Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials Personnel Manufacturing Packaging 38 64,750 $ 7,900 4,740 45,820 20,540 9,250 92,500 18,500 76 57 Total 190 185,000 $79,000