Won Han 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	$	75,000	Number of employees
Utilities		60,000	Square feet occupied
Insurance		16,500	Value of assets in use
Total	$	151,500

Departmental data for the companys recent reporting period follow.

Department	Employees			Square Feet			Asset Values
Materials		18			27,000		$	6,000
Personnel		6			4,500			1,200
Manufacturing		66			45,000			37,800
Packaging		30			13,500			15,000
Total		120			90,000		$	60,000

(1)	Use this information to allocate each of the three indirect expenses across the four departments. (Omit the "$" & "%" signs in your response.)

Supervision expenses
Department	% of Total	Cost
Materials	%	$
Personnel
Manufacturing
Packaging
Totals	%	$

Utilities expenses
Department	% of Total	Cost
Materials	%	$
Personnel
Manufacturing
Packaging
Totals	%	$

Insurance expenses
Department	% of Total	Cost
Materials	%	$
Personnel
Manufacturing
Packaging
Totals	%	$

(2)	Prepare a summary table that reports the indirect expenses assigned to each of the four departments. (Omit the "$" sign in your response.)

	Supervision	Utilities	Insurance	Total
Materials	$	$	$	$
Personnel
Manufacturing
Packaging
Totals	$	$	$	$