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.