Woh Che Co. has four departments: materials, personnel,manufacturing, and packaging. In a recent month, the fourdepartments incurred three shared indirect expenses. The amounts ofthese indirect expenses and the bases used to allocate themfollow.

Indirect Expense		Cost	Allocation Base
Supervision	$	82,500	Number ofemployees
Utilities		50,000	Square feet occupied
Insurance		22,500	Value of assets in use
Total	$	155,000
Departmental data for the company’s recent reporting periodfollow. Department Employees Square Feet Asset Values Materials 27 25,000 $ 6,000 Personnel 9 5,000 1,200 Manufacturing 63 55,000 37,800 Packaging 51 15,000 15,000 Total 150 100,000 $ 60,000 1. Use this information to allocate each of thethree indirect expenses across the four departments. 2. Prepare a summary table that reports theindirect expenses assigned to each of the four departments. Supervision expenses Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Number of employees Numerator Denominator % ofTotal Materials 0 Personnel 0 Manufacturing 0 0 Packaging 0 Totals 0 Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials 0 Personnel 0 Manufacturing 0 0 Packaging 0 Totals 0 Insurance Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials 0 Personnel 0 Manufacturing 0 0 Packaging 0 Totals 0

	Supervision Utilities Insurance Total Materials $0 Personnel 0 Manufacturing 0 Packaging 0 Totals $0 $0 $0 $0