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 ndirect Expense Cost Allocation B Supervision 82,700 Number of employees Utilities 52,000 square feet occupied 23,500 Value of assets in use nsurance Total $158,200 Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials 26 30,000 9,300 2,480 Personnel 13 12,000 52 Manufacturing 66,000 37,820 12,000 39 12,400 Packaging Total 130 120,000 62,000