Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Employees Materials 58 66,500 $ 10,350 Personnel 8 9,500 4,140 Manufacturing Packaging 70 95,000 38,640 Total 64 200 19,000 15,870 190,000 $ 69,000 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 $ 82,000 Number of employees Allocation Base 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 Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Department Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Personnel Manufacturing Packaging Totals