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 $ 84,500 Number of employees 70,000 Square feet occupied 32,500 Value of assets in use $187,000 Departmental data for the company's recent reporting period follow. < Prev 3 of 10 Next >