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 $ 82,800 Number of employees 53,000 square feet occupied 24,000 value of assets in use $159,800 Departmental data for the company's recent reporting period follow. Department Materials Personnel Manufacturing Packaging Total Employees 28 7 63 42 140 Square feet 39,000 6.500 65,000 19,500 130,000 Auset Values $12,600 3,150 31,500 15, 250 563,000 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