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	$	83,300	Number of employees
Utilities		58,000	Square feet occupied
Insurance		26,500	Value of assets in use
Total	$	167,800

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		38				54,000				$	6,800
Personnel		19				18,000					3,400
Manufacturing		76				81,000					37,400
Packaging		57				27,000					20,400
Total		190				180,000				$	68,000

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.