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	$	83,100	Number of employees
Utilities		56,000	Square feet occupied
Insurance		25,500	Value of assets in use
Total	$	164,600

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		34				32,000				$	13,200
Personnel		17				16,000					1,980
Manufacturing		68				88,000					34,980
Packaging		51				24,000					15,840
Total		170				160,000				$	66,000

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.