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 Supervision Utilities Insurance Total Cost Allocation Base $ 82,600 Number of employees 51,000 square feet occupied 23,000 Value of assets in use $156,600 Departmental data for the company's recent reporting period follow. Department Materials Personnel Manufacturing Packaging Total Employees 24 6 48 42 120 Square Feet 22,000 11,000 55,000 22,000 110,000 Asset Values $ 6,100 1,830 36,600 16,470 $61,000 Use this information to allocate each of the three Indirect expenses across the four departments. Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Supervision expenses Department Materials Numerator Denominatot % of Total 0 Personnel 0 0 0 Manufacturing Packaging 0 0 Totals 0 Utilities Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Department Materials 0 Personnel 0 0 0 Manufacturing Packaging 0 0 Totals 0 Insurance Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Department Materials 0 Personnel 0 Manufacturing 0 0 0 0 Packaging Totals 0 Prepare a summary table that reports the indirect expenses assigned to each of the four departments. Supervision Utilities Insurance Total Materials $ $ 0 Personnel 0 0 Manufacturing Packaging Totals 0 $ GA 0 $ 0 $ 0 $ 0