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		Cost	Allocation Base
Supervision	$	84,000	Number of employees
Utilities		65,000	Square feet occupied
Insurance		30,000	Value of assets in use
Total	$	179,000

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		27				58,000				$	7,500
Personnel		9				7,250					1,500
Manufacturing		60				65,250					48,750
Packaging		54				14,500					17,250
Total		150				145,000				$	75,000

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.