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 $ 84,300 Number of employees 68,000 Square feet occupied 31,500 Value of assets in use $183,800 Departmental data for the company's recent reporting period follow. Department Employees Square Feet Asset Values Materials 36 52,500 $11,700 Personnel 9 17,500 3,900 Manufacturing 72 78,750 47,580 Packaging 63 26,250 14,820 Total 180 175,000 $78,000 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.