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	$	84,400	Number of employees
Utilities		69,000	Square feet occupied
Insurance		32,000	Value of assets in use
Total	$	185,400

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		38				64,750				$	7,900
Personnel		19				9,250					4,740
Manufacturing		76				92,500					45,820
Packaging		57				18,500					20,540
Total		190				185,000				$	79,000

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.

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