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 Cost Allocation Base $ 82,500 Number of employees 54,000 Square feet occupied 24,500 Value of assets in use $161,000 Departmental data for the company's recent reporting period follow. Department Materials Employees B6 Square Feet Asset Values 49,000 $ 6,400 Personnel 9 14,000 3,840 Manufacturing 66 56,000 32,640 Packaging B9 21,000 21,120 Total 150 140,000 $64,000 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.