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 40 31,000 $ 7,600 Materials Personnel 8 15,500 2,280 64 77,500 50,160 Manufacturing Packaging 48 31,000 15,960 Total 160 155,000 $ 76,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their Cost Allocation Base Indirect Expense Supervision Utilities $ 84,100 Number of employees 66,000 square feet occupied 30,500 Asset values Insurance Total $ 180,600. Allocate each of the three indirect expenses to the four departments. Allocate each of the three indirect expenses to the four departments. Supervision expenses Allocation Base Percent of Allocation Base Numerator Denominator % of Total Department Materials. Personnel Manufacturing Packaging Allocation Base Percent of Allocation Base Numerator Denominator % of Total Allocation Base Percent of Allocation Base Numerator Denominator % of Total Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Cost to be Allocated Allocated Cost Cost to be Allocated Allocated Cost Cost to be Allocated Allocated Cost