Department Employees Materials 40 Square Feet Asset Values 31,000 $ 7,600 Personnel 8 15,500 2,280 Manufacturing 64 77,500 50,160 Packaging Total 48 160 31,000 155,000 15,960 $ 76,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases... Indirect Expense Supervision Utilities Insurance Total Cost $ 84,100 Number of employees Allocation Base: 66,000 Square feet occupied 30,500 Asset values $ 180,600 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost