Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department. Square Feet Asset Values Employees Materials 20 40,000 $ 14,000 Personnel 10 10,000 Manufacturing 40 120,000. 1,400 35,000 Packaging Total 30 100 30,000 200,000 19,600 $ 70,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Allocation Base $ 83,500 Number of employees Supervision Utilities Insurance Total 60,000 square feet occupied 27,500 Asset values $171,000 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost