Kenata Company nas Tour departments: Materiais, Personnel, Manufacturing, and Packaging. Information TOIIOWS. Department Materials Employees 34 Square Feet Asset Values 32,000 $ 13,200 Personnel 17 16,000 1,980 Manufacturing 68 88,000 34,980 Packaging 51 24,000 15,840 Total 170 160,000 $ 66,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Cost $ 83,100 Number of employees Allocation Base 56,000 Square feet occupied 25,500 Asset values $ 164,600 Insurance Total Allocate each of the three indirect expenses to the four departments. Answer is not complete. Supervision Allocation Base Percent of Allocation Base expenses Cost to be Allocated Allocated Cost Department Materials Personnel Number of employees Numerator Denominator % of Total 34 34 170 20.00% 17 17 170 10.00% Manufacturing 68 68 170 40.00% Packaging 51 51 170 30.00% Totals 170 100.00% Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost % of Department Numerator Denominator Total Materials 0 Personnel Manufacturing 0 0 Packaging 0 0 0 Totals 0 Cost to be Insurance Allocation Base Percent of Allocation Base Allocated Allocated Cost % of Department Materials Personnel Numerator Denominator Total 0 0 Manufacturing 0 0 Packaging Totals 0 0 0