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 Expenses	Cost	Allocation Base
Supervision	82,000	Number of employees
Utilities	59,000	Square feet Occupied
Insurance	27,000	Value of assets in use
Total	168,000

Departmental data for the companys recent reporting period follow. Department Employees Square Feet Asset Values

Department	Employees	Square feet	Asset Values
Materials	58	66,500	10,350
Personnel	8	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.