4 Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values 25 Materials 24 28,750 $ 7,200 Personnel 12 11,500 2,880 points Manufacturing 48 57,500 37,440 Packaging 36 17,250 24,480 120 115,000 $72,000 Print Total The four departments share the following indirect expenses for supervision, utilities, and Insurance according to their allocation bases. Indirect Expense Cost Allocation Base $ 83,700 Number of employees Supervision References Utilities Insurance Total 62,000 Square feet occupied 28,500 Asset values $174,200 Allocation Base Allocate each of the three Indirect expenses to the four departments Supervision expenses Department S Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost 4 The tour departments share the following indirect expenses for supervision, utilities, and Insurance according to their allocation bases. Cost Indirect Expense Supervision Allocation Base $ 83,700 Number of employees Utilities 25 Insurance points Total 62,000 square feet occupied 28,500 Asset values $174,200 Allocate each of the three Indirect expenses to the four departments. Print Supervision expenses Department Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials References Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Allocation Base Percent of Allocation Base Numerator Denominato % of Total Cost to be Allocated Allocated Cost Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost 13