Exercise $22-5($Algo$)$ Departmental expense allocations LO P$2$

Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.

$\backslash$table$[[$Department$,$Employees,Square Feet,Asset Values$],[$Materials$,36,49,000,$$$6,400$ Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.

Department Employees Square Feet Asset Values

Materials $3649,000$ $ $6,400$

Personnel $914,0003,840$

Manufacturing $6656,00032,640$

Packaging $3921,00021,120$

Total $150140,000$ $ $64,000$

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

Indirect Expense Cost Allocation Base

Supervision $ $82,500$ Number of employees

Utilities $54,000$ Square feet occupied

Insurance $24,500$ Asset values

Total $ $161,000$

Allocate each of the three indirect expenses to the four departments.