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	$	83,600	Number of employees
Utilities		61,000	Square feet occupied
Insurance		28,000	Value of assets in use
Total	$	172,600

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		22				21,000				$	17,750
Personnel		11				5,250					2,130
Manufacturing		44				68,250					36,210
Packaging		33				10,500					14,910
Total		110				105,000				$	71,000

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.