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 $ 84,500 Number of employees Utilities 70,000 Square feet occupied Insurance 32,500 Value of assets in use Total $ 187,000 Departmental data for the companys recent reporting period follow Department Employees Square Feet Asset Values Materials 40 39,000 $ 12,000 Personnel 10 19,500 1,600 Manufacturing 84 107,250 47,200 Packaging 66 29,250 19,200 Total 200 195,000 $ 80,000 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.