Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Materials 40 Square Feet 39,000 Asset Values $ 12,000 Personnel 10 19,500 1,600 Manufacturing 84 107,250 47,200 Packaging 66 Total 200 29,250 195,000 19,200 $ 80,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation base Indirect Expense Cost Allocation Base $ 84,500 Number of employees Supervision Utilities Insurance Total 70,000 Square feet occupied 32,500 Asset values $187,000 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance 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 Cost to be Allocated Allocated Cost Numerator Denominator % of Total