Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Employees 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 Supervision Utilities Insurance Cost Allocation Base $ 84,300 Number of employees 68,000 Square feet occupied 31,500 Asset values $ 183,800 Total Allocate each of the three indirect expenses to the four departments. Supervision expenses Allocation Base Department Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials 0 Personnel Manufacturing Packaging Totals Utilities 0 0 0 0 0 0 Allocation Base Department Materials Personnel Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost 0 0 Manufacturing Packaging Totals 0 0 0 o 0 Insurance Department Materials) Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost 0 Personnel Manufacturing 0 Packaging 0 0 O Totals 0