Exercise 9-5 (Algo) Departmental expense allocations LO P2 Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Employees Materials. 58 66,500 $ 10,350 Personnel 8 9,500 Manufacturing Packaging 70 95,000 Total 64 200 19,000 4,140 38,640 15,870 190,000 $ 69,000 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 $ 82,000 Number of employees. 59,000 Square feet occupied 27,000 Asset values $ 168,000