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 ExpenseCostAllocation Base Supervision Utilities Insurance S 71,000 Number of employees 56,000 Square feet occupied 16,900 Value of assets in use 143,900 Total Departmental data for the company's recent reporting period follow Department Employees Square Feet Asset Values Materials Personnel Manufacturing Packaging 28,000 32,000 1,300 37,500 14,900 18 4,500 45,000 13,100 67 Total 126 90,600 $85,700