Allocation of overhead Supervision expenses Materials Personnel Manufacturing Packaging Totals Utilities Materials Personnel Manufacturing Packaging Totals Insurance Materials Personnel Manufacturing Packaging Totals Allocation Base Number of employees Number of employees Number of employees Number of employees Allocation Base Square feet occupied Square feet occupied Square feet occupied Square feet occupied Allocation Base Asset values Asset values Asset values Asset values of allocation base Numerator 28 7 63 42 140 Cost to be Denominator of Total allocated 39000 6500 65000 19500 130000 140 140 140 140 of allocation base Cost to be Numerator Denominator of Total allocated 130000 130000 130000 130000 12 600 00 63 000 00 3 150 00 63 000 00 31 500 00 63 000 00 15 750 00 63 000 00 63 000 00 Allocated 20 82 800 00 16 560 00 5 82 800 00 4 140 00 45 82 800 00 37 260 00 30 82 800 00 24 840 00 82 800 00 of allocation base Cost to be Numerator Denominator of Total allocated cost Allocated cost 30 53 000 00 15 900 00 5 53 000 00 2 650 00 50 53 000 00 26 500 00 15 53 000 00 7 950 00 53 000 00 Allocated cost 20 24 000 00 4 800 00 5 24 000 00 1 200 00 50 24 000 00 12 000 00 25 24 000 00 6 000 00 24 000 00