Exercise 9-5 (Algo) Departmental expense allocations LO P2 Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values Materials 31,000 $ 7,600 Personnel 15,500 2,280 Manufacturing 77,500 50, 160 Packaging 31,000 15,960 Total 160 155,000 $ 76,000 40 8 64 48 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their Indirect Expense Supervision Utilities Insurance Total Cost Allocation Base $ 84,100 Number of employees 66,000 square feet occupied 30,500 Anset values $ 180,600 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 Percent of Allocation Base Numerator Denominator % of Total Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total