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 ExpenseCost Supervision Utilities Insurance Allocation Base $ 83,600 Number of employees 61,000 Square feet occupied 28,000 Value of assets in use 172,600 Total Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials Personnel Manufacturing Packaging 5,250 68,250 10,500 21,000 17,750 2,130 36,210 14,910 Total 110 105,000 $71,000 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 ExpenseCost Supervision Utilities Insurance Allocation Base $ 83,600 Number of employees 61,000 Square feet occupied 28,000 Value of assets in use 172,600 Total Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials Personnel Manufacturing Packaging 5,250 68,250 10,500 21,000 17,750 2,130 36,210 14,910 Total 110 105,000 $71,000