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 $ 82,800 Number of employees 53,000 24,000 Square feet occupied Value of assets in use 159,800 Total Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials Personnel Manufacturing Packaging 28 7 63 6,500 65,000 19,500 39,000 12,600 3,150 31,500 15,750 Total 140 130,000 63,000 1. Use this information to allocate each of the three indirect expenses across the four departments