Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Employees Square Feet Asset Values Department Materials 34 41,250 $ 11,550 Personnel. 17 8,250 Manufacturing Packaging 68 90,750 3,080 46,200 51 Total 170 24,750 165,000 16,170 $ 77,000 Help Save & I The four departments share the following indirect expenses for supervision, utities, and insurance according to their allocation bases. Indirect Expense Supervision Cost Allocation Base $ 84,200 Number of employees Utilities Insurance Total 67,000 Square feet occupied 31,000 Asset values $182,200 Allocate each of the three indirect expenses to the four departments. Supervision Allocation Base expenses Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials 0 Personnel 0 Manufacturing, 0 Packaging 0 0 0 Totals 0 Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing 0 0 0