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 $ 84,300 Number of employees Supervision Utilities Insurance Total 68,000 Square feet occupied 31,500 Asset values $ 183,800 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Allocation Base Numerator Percent of Allocation Base Denominator % 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 Allocate each of the three indirect expenses to the tour departments. Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnell Manufacturing Packaging es Totals: Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Allocation Base. Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total