Exerclse $22-5($Algo$)$ Departmental expense allocations LO P$2$

Renata Company has four departments: Materials, Personnel, Manufacturing. and Packaging. Information follows.

$\backslash$table$[[$Department$,$Employees,Square Feet,Asset Values$],[$Materials$,38,54,000,$$$6,800],[$Personnel$,19,18,000,3,400],[$Manufacturing$,76,81,000,37,400],[$Packaging$,57,27,000,20,400],[$Total$,190,180,000,$$$68,000]]$

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

$\backslash$table$[[$Indirect Expense,Allocation Base$],[$Supervision$,$$$83,390$ Number of employees$],[$Utilities$,58,000$ Square feet occupied$],[$Insurance$,26,500$ Asset values$],[$Total$,$$$167,800]]$

Allocate each of the three indirect expenses to the four departments.

$\backslash$table$[[$Supervision expenses,Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominatof,$\%$ of Total,,$],[$Materials$,,,,0,,],[$Personnel$,,,,0,,],[$Manufacturing$,,,,0,,0],[$Packaging$,,,,0,,0],[$Totals$,,,,0,,],[$Utilities$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominatof,$\%$ of Total,,$],[$Materials$,,,,0,,],[$Personnel$,,,,0,,],[$Manufacturing$,,,,0,,0],[$Packaging$,,,,0,,0],[$Totals$,,,,0,,],[$Insurance$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominatof,$\%$ of Total,,$],[$Materials$,,,,0,,],[$Personnel$,,,,0,,],[$Manufacturing$,,,,0,,0],[$Packaging$,,,,0,,0],[$Totals$,,,,0,,]]$