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	$	83,300	Number of employees
Utilities		58,000	Square feet occupied
Insurance		26,500	Value of assets in use
Total	$	167,800

Departmental data for the company