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 Date 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 company's recent reporting period follow. Department Employees Square Feet Asset Values Materials 38 54.000 $ 6,800 Personnel 19 18,000 3,400 Manufacturing 81.000 37,400 Packaging 57 27,000 20,400 Total 190 180,000 $68,000 Use this information to allocate each of the three indirect expenses across the four departments. Supervision expenses Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Insurance Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Prepare a summary table that reports the Indirect expenses assigned to each of the four departments, Supervision Utilities Insurance Total Materials Personnel Manufacturing Packaging Totals