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

Department	Employees	Square Feet	Asset Values
Materials	36	52,500	$ 11,700
Personnel	9	17,500	3,900
Manufacturing	72	78,750	47,580
Packaging	63	26,250	14,820
Total	180	175,000	$ 78,000

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

Indirect Expense	Cost	Allocation Base
Supervision	$ 84,300	Number of employees
Utilities	68,000	Square feet occupied
Insurance	31,500	Asset values
Total	$ 183,800

Allocate each of the three indirect expenses to the four departments.