Macee Store has three operating departments, and it conducts advertising that benefits all departments. Advertising costs are $114,000. Sales for its operating departments follow. Department Sales $ 165,000 310, 200 184,800 How much advertising cost is allocated to each operating department if the allocation is based on departmental sales? Note: Do not round your intermediate calculations. Department 1 Sales Percent of Total Cost Allocated % 2 % 3 % Total % Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Employees Materials 22 21,000 $ 17,750 Personnel 11 5,250 Manufacturing 44 68,250 2,130 36,210 Packaging 33 110 10,500 105,000 14,910 $ 71,000 Total The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Allocation Base $ 83,600 Number of employees Supervision Utilities Insurance Total 61,000 Square feet occupied 28,000 Asset values $ 172,600 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Personnel Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Utilities. Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost