Renata Company has four departments: Materials. Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values Materials 35 4?,256 5 14,866 Personnel Ir' 13,598 4,440 Manufacturing 63 68,?56 3?,666 Packaging 35 13,596 17,?50 Total 146 135,666 $ ?4,BI36 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Allocation Base Supervision $ 83,996 Number of employees Utilities 64,666 Square feet occupied Insurance 29,599 Asset values Total $ 17'7J493 Allocate each ofthe three indirect expenses to the four departments. Department Numerator Denominato W: ofTotaI Materials Personnel Manufacturing Pa cka ging Totals Department Numerator Denominator 't'i: chotaI Materials Personnel Manufacturing Packaging Numerator Denominator \"it: chotaI Department Materials Personnel Manufacturing Packaging