Department Employees Square Feet Asset values Materials 27 25,000 $ 6,000 Personnel 9 5,000 Manufacturing 63 55,000 1,200 37,800 Packaging Total 51 150 15,000 100,000 15,000 $ 60,000 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 $ 82,500 Number of employees Allocation Base 50,000 Square feet occupied 22,500 Asset values $ 155,000 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 Insurance Department Materials Personnel Manufacturing Packaging Allocation Base Numerator Percent of Allocation Base Denominator Cost to be Allocated Allocated Cost % of Total 0 0 0 0 0 Cost to be Allocated Allocated Cost Allocation Base Numerator Percent of Allocation Base Denominator % of Total 0 0 0 0 0 Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Denominator % of Total 0 0 0 0 0 0 0