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	$	82,000	Number of employees
Utilities		59,000	Square feet occupied
Insurance		27,000	Value of assets in use
Total	$	168,000

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		58				66,500				$	10,350
Personnel		8				9,500					4,140
Manufacturing		70				95,000					38,640
Packaging		64				19,000					15,870
Total		200				190,000				$	69,000

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 Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominatot % of Total 0 0 0 0 0 0 Allocation Base 0 Percent of Allocation Base Numerator Denominato % of Total Cost to be Allocated Allocated Cost 0 Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging 0 0 0 Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total 0 0 0 0 0 Totals Supervision Utilities Insurance Total S 0 0 Materials Personnel Manufacturing Packaging Totals 0 0 0 A 0 $ 0 S 01 S