Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Employees Materials 35 47,250 $ 14,800 Personnel 7 13,500 4,440 Manufacturing Packaging 63 60,750 37,000 35 13,500 17,760 Total 140 135,000 $ 74,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Insurance Total Cost $ 83,900 Number of employees Allocation Base 64,000 Square feet occupied 29,500 Asset values $ 177,400 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Allocation Base Numerator Denominator Percent of Allocation Base % of Total Cost to be Allocated Allocated Cost Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Cost to be Insurance Allocation Base Percent of Allocation Base Allocated Cost Percent of Allocation Base Denominator % of Total Insurance Allocation Base Numerator Department Materials Personnel Manufacturing Packaging Totals Cost to be Allocated Allocated Cost