Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Employees 35 Square Feet Asset Values 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.