Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.

Department Employees Square Feet Asset Values

Materials $4031,000$ $ $7,600$

Personnel $815,5002,280$

Manufacturing $6477,50050,160$

Packaging $4831,00015,960$

Total $160155,000$ $ $76,000$

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

Indirect Expense Cost Allocation Base

Supervision $ $84,100$ Number of employees

Utilities $66,000$ Square feet occupied

Insurance $30,500$ Asset values

Total $ $180,600$

Allocate each of the three indirect expenses to the four departments.