Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Personnel Manufacturing Packaging Total Employees Square Feet Asset Values 27 25,000 $6,000 9 5,000 1,200 63 55,000 37,800 51 150 15,000 15,000 100,000 $60,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Allocation Base Supervision Utilities Insurance Total $82,500 Number of employees 50,000 Square feet occupied 22,500 Asset values $155,000