Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Employees 38 Square Feet Asset Values 54,000 $ 6,800 Personnel 19 18,000 3,400 Manufacturing Packaging 76 81,000 37,400 57 27,000 20,400 Total 190 180,000 $ 68,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Cost $ 83,300 Number of employees Allocation Base 58,000 Square feet occupied 26,500 Asset values $ 167,800 Insurance Total Allocate each of the three indirect expenses to the four departments.