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Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging, Information follows Department Square Feet Asset Values Employees Materials 40 39,000 $ 12,000 Personnel 10 19,500 1,600 Manufacturing Packaging 84 107,250 47,200 66 29,250 19,200 Total 200 195,000 $ 80,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Insurance Total Cost Allocation Base $ 84,500 Number of employees 70,000 Square feet occupied 32,500 Asset values $ 187,000 Allocate each of the three indirect expenses to the four departments. Supervision experises Department Materials Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total 0 Personnel 0 Manufacturing Packaging 0 0 0 Totals 0 Utilitios Department Materials Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost 0 Personnel 0 Manufacturing 0 0 Packaging 0 0 Totals Insurance Allocation Base Department Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials 0 Personnel 0 Manufacturing 0 Packaging 0 Totals 0