Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values Materials 35 47,250 $ 14,800 Personnel 7 13,500 4,440 Manufacturing 63 60,750 37,000 Packaging 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 Cost $ 83,900 Number of employees Allocation Base 64,000 Square feet occupied 29,500 Asset values $ 177,400 Total Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total