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	$	83,700	Number of employees
Utilities		62,000	Square feet occupied
Insurance		28,500	Value of assets in use
Total	$	174,200

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		24				28,750				$	7,200
Personnel		12				11,500					2,880
Manufacturing		48				57,500					37,440
Packaging		36				17,250					24,480
Total		120				115,000				$	72,000

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.