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	$	84,300	Number of employees
Utilities		68,000	Square feet occupied
Insurance		31,500	Value of assets in use
Total	$	183,800

Departmental data for the companys recent reporting period follow.

Department	Employees				Square Feet				Asset Values
Materials		36				52,500				$	11,700
Personnel		9				17,500					3,900
Manufacturing		72				78,750					47,580
Packaging		63				26,250					14,820
Total		180				175,000				$	78,000

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.