Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Employees Square Feet Asset Values $ 10,350 4,140 38,640 15,870 $ 69,000 Department Materials Personnel Manufacturing Packaging Total Indirect Expense Supervision Utilities Insurance Total 58 8 70 64 200 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Supervision expenses Department 66,500 9,500 Materials Personnel 95,000 19,000 190,000 Allocate each of the three indirect expenses to the four departments. Cost Allocation Base $ 82,000 Number of employees 59,000 Square feet occupied 27,000 Asset values $ 168,000 Allocation Base Percent of Allocation Base Numerator Denominator % of Total 0 0 Cost to be Allocated Allocated Cost

Allocate each of the three indirect expenses to the four departments: \begin{tabular}{|c|c|c|c|c|c|c|} \hline rackaging & & & & u & & u \\ \hline Totals & & & & 0 & & \\ \hline Utilities & Allocation Base & \multicolumn{3}{|c|}{ Percent of Allocation Base } & Cost to be Allocated & Allocated Cost \\ \hline Department & & Numerator & Denominator & % of Total & & \\ \hline Materials & & & & of & & \\ \hline Personnel & & & & 0 & & \\ \hline Manufacturing & & & & 0 & & 0 \\ \hline Packaging & & & & 0 & & 0 \\ \hline Totals & & & & 0 & & \\ \hline Insurance & Allocation Base & \multicolumn{3}{|c|}{ Percent of Allocation Base } & Cost to be Allocated & Allocated Cost \\ \hline Department & & Numerator & Denominator & % of Total & & \\ \hline Materials & & & & 0 & & \\ \hline Personnel & & & & 0 & & \\ \hline Manufacturing & & & & 0 & & 0 \\ \hline Packaging & & & & 0 & & 0 \\ \hline Totals & & & & 0 & & \\ \hline \end{tabular} The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Allocate each of the three indirect expenses to the four departments