Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employens Square Feet Asset Values Materials 36 49,000 $6,400 Personnel 9 14,000 3,840 Manufacturing Packaging Total 66 56,000 32,640 39 150 21,000 140.000 21,120 $64,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision nces Utilities Insurance Total Cost $82.500 Number of employees Allocation Base 54,000 square feet occupied 24,500 Asset values $161,000 Allocate each of the three indirect expenses to the four departments. Supervisin expenses Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Bass Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Cost to be Allocated Alocated Cost