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

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.

Indirect Expense	Cost	Allocation Base
Supervision	$ 83,300	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.

Exercise 9-5 (Algo) Departmental expense allocations LO P2 Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. The four departments share the following indirect expenses for supervision, utilities, and insurance according to the Allocate each of the three indirect expenses to the four departments. Allocate each of the three indirect expenses to the four departments