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 ExpenseCostAllocation BaseSupervision$84,400Number of employeesUtilities69,000Square feet occupiedInsurance32,000Value of assets in useTotal$185,400

Departmental data for the company's recent reporting period follow.

DepartmentEmployeesSquare FeetAsset ValuesMaterials3864,750$7,900Personnel199,2504,740Manufacturing7692,50045,820Packaging5718,50020,540Total190185,000$79,000

1.Use this information to allocate each of the three indirect expenses across the four departments.

1. Complete a summary table that reports the indirect expenses assigned to each of the four departments.