Exercise 24-5 (Static) Departmental expense allocations LO P2 Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging, Information follows. Department Materials Personnel Manufacturing Packaging Total Employees 27 9 63 51 150 Square Feet 25,000 5,000 55,000 15,000 100,Bee Asset Values $ 6, cee 1,200 37,800 15,800 $ 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 Allocation Base $ 82,500 Number of employees 50,000 square feet occupied 22,580 Asset values $ 155,000 Allocate each of the three indirect expenses to the four departments. Allocate each of the three indirect expenses to the four departments Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Allocation Base Cost to be Allocated Allocated Cost Persent of Allocation Base Numerator Denominator % of Total Supervision expenses Department Material Personnel Manufacturing Packaging Total Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Total Allocation Base Cost to be Allocated Allocated Coat Percent of Allocation Base Numerator Denominator % of Total