Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Square Feet 25,000 5,000 55,000 15,000 Employees 27 Asset Values Personnel Manufacturing Packaging $ 6,000 1,200 37,800 15,000 $ 60,000 9. 63 51 Total 150 100,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Allocation Base Supervision Utilities $ 82,500 Number of employees 50,000 Square feet occupied 22,500 Asset values Insurance Total $ 155,000 Allocate each of the three indirect expenses to the four departments. Allocate each of the three indirect expenses to the four departments. 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