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 Supervision Utilities Insurance Total Coat Allocation Base $ 82,000 Number of employees 59,000 Square feet occupied 27,000 Value of assets in use $168,000 ook int Departmental data for the company's recent reporting period follow. Department int Employees Square Feet Asset Values Materials 58 66,500 $10,350 Personnel 8 ences 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.