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	$	83,500	Number of employees
Utilities		60,000	Square feet occupied
Insurance		27,500	Value of assets in use
Total	$	171,000

Departmental data for the company