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	$	83,700	Number of employees
Utilities		62,000	Square feet occupied
Insurance		28,500	Value of assets in use
Total	$	174,200

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		24				28,750				$	7,200
Personnel		12				11,500					2,880
Manufacturing		48				57,500					37,440
Packaging		36				17,250					24,480
Total		120				115,000				$	72,000

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.

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Prepare a summary table that reports the indirect expenses assigned to each of the four departments.

	Supervision	Utilities	Insurance	Total
Materials				$0
Personnel				0
Manufacturing				0
Packaging				0
Totals	$0	$0	$0	$0

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Use this information to allocate each of the three indirect expenses across the four departments.

Supervision expenses	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Materials				0
Personnel				0
Manufacturing				0		0
Packaging				0		0
Totals				0
Utilities	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Materials				0
Personnel				0
Manufacturing				0		0
Packaging				0		0
Totals				0
Insurance	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Materials				0
Personnel				0
Manufacturing				0		0
Packaging				0		0
Totals				0