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 Personnel 45 9 42,500 $6,700 8,500 2,680 Manufacturing 81 102,000 36,180 Packaging Total 45 1801 17,000 170,000 21,440 $ 67,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Cost $ 83,200 Number of employees Allocation Base 57,000 Square feet occupied 26,000 Asset values $ 166,200 Insurance Total Allocate each of the three indirect expenses to the four departments.