Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Square Feet Asset Values Materials Employees 26 37,500 $ 10,950 Personnel 13 6,250 3,650 Manufacturing 52 68,750 38,690 Packaging 39 Total 130 12,500 125,000 19,710 $ 73,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to the allocation bases. Indirect Expense Supervision Utilities Insurance Total Cost $ 83,800 Number of employees Allocation Base 63,000 Square feet occupied 29,000 Asset values $ 175,800 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost