Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.

$\backslash$table$[[$Department$,$Employees,Square Feet,Asset Values$],[$Materials$,27,58,000,$$$7,500],[$Personnel$,9,7,250,1,500],[$Manufacturing$,60,65,250,48,750],[$Packaging$,54,14,500,17,250],[$Total$,150,145,000,$$$75,000]]$

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

Allocate each of the three indirect expenses to the four departments.

$\backslash$table$[[$Supervision expenses,Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Materials$],[$Personnel$],[$Manufacturing$],[$Packaging$],[$Totals$],[$Utilities$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Materials$],[$Personnel$],[$Manufacturing$],[$Packaging$],[$Totals$],[$Insurance$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Materials$,,,,,,],[$Personnel$,,,,,,],[$Manufacturing$,,,,,,],[$Packaging$,,,,,,],[$Totals$,,,,,,]]$