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

1. Use this information to allocate each of the three indirect expenses across the four departments. 2. Prepare a summary table that reports the indirect expenses assigned to each of the four departments.