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