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	$	82,600	Number of employees
Utilities		51,000	Square feet occupied
Insurance		23,000	Value of assets in use
Total	$	156,600

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		24				22,000				$	6,100
Personnel		6				11,000					1,830
Manufacturing		48				55,000					36,600
Packaging		42				22,000					16,470
Total		120				110,000				$	61,000

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.