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 Cost Indirect Expense Supervision Utilities Insurance Allocation Base $ 83,900 Number of employees 64,000 Square feet occupied 29,500 Value of assets in use 177,400 Total Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials Personnel Manufacturing Packaging 35 7 63 35 47,250 $14,800 4,440 37,000 17,760 13,500 60,750 13,500 Total 140 135,000 $74,000