Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values Materials 24 22,000 $ 6,100 Personnel 6 11,000 Manufacturing Packaging 48 55,000 1,830 36,600 42 Total 120 22,000 110,000 16,470 $ 61,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Insurance Total Cost $ 82,600 Number of employees Allocation Base 51,000 Square feet occupied 23,000 Asset values $ 156,600 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Personnel Manufacturing Asset Values Packaging Number of employees Totals Square feet occupied Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total