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	$	83,800	Number of employees
Utilities		63,000	Square feet occupied
Insurance		29,000	Value of assets in use
Total	$	175,800

Departmental data for the companys recent reporting period follow.

Department	Employees			Square Feet			Asset Values
Materials		26			37,500		$	10,950
Personnel		13			6,250			3,650
Manufacturing		52			68,750			38,690
Packaging		39			12,500			19,710
Total		130			125,000		$	73,000