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	$	82,700	Number of employees
Utilities		52,000	Square feet occupied
Insurance		23,500	Value of assets in use
Total	$	158,200

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		26				30,000				$	9,300
Personnel		13				12,000					2,480
Manufacturing		52				66,000					37,820
Packaging		39				12,000					12,400
Total		130				120,000				$	62,000

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.