Renata Co. has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Exercise 24-5 Departmental expense allocations Department Employees Square Feet Asset Values Materials 27 25,000 $ 6,000 Personnel 9 5,000 1,200 Manufacturing. 63 55,000 37,800 Packaging 51 15,000 15,000 Totals.... 150 100,000 $60,000 The four departments share the following indirect expenses for supervision, utilities, and insurance. Allocate each of the three indirect expenses to the four departments according to their allocation bases. Indirect Expense Supervision..... Utilities Insurance Total Cost Allocation Base $ 82,500 Number of employees 50,000 22,500 $155,000 Asset values Square feet occupied P2