Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Employees Materials 28 39,000 $ 12,600 Personnel 7 6,500 Manufacturing 63 65,000 Packaging 42 19,500 3,150 31,500 15,750 Total 149 130,000 $ 63,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Supervision Utilities Insurance Total Allocation Base $82,800 Number of employees 53,000 Square feet occupied 24,898 Asset values $159,800 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 Department Materials Personnel Manufacturing Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Packaging Totals