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

$

82,500

Number of employees

Utilities

50,000

Square feet occupied

Insurance

22,500

Value of assets in use

Total

$

155,000

Departmental data for the companys recent reporting period follow.

Department

Employees

Square Feet

Asset Values

Materials

27

25,000

$

6,000

Personnel

9

5,000

1,200

Manufacturing

63

55,000

37,800

Packaging

51

15,000

15,000

Total

150

100,000

$

60,000

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.

Supervision expenses	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department	Number of employees	Numerator	Denominator	% of Total
Materials				0
Personnel				0
Manufacturing				0		0
Packaging				0
Totals				0
Utilities	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Materials				0
Personnel				0
Manufacturing				0		0
Packaging				0
Totals				0
Insurance	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Materials				0
Personnel				0
Manufacturing				0		0
Packaging				0
Totals				0

	Supervision	Utilities	Insurance	Total
Materials				$0
Personnel				0
Manufacturing				0
Packaging				0
Totals	$0	$0	$0	$0