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

Department	Employees	Square Feet	Asset Values
Materials	40	60,000	$ 9,750
Personnel	8	7,500	1,300
Manufacturing	64	67,500	33,800
Packaging	48	15,000	20,150
Total	160	150,000	$ 65,000

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

Indirect Expense	Cost	Allocation Base
Supervision	$ 83,000	Number of employees
Utilities	55,000	Square feet occupied
Insurance	25,000	Asset values
Total	$ 163,000

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

\begin{tabular}{|c|c|c|c|c|c|c|} \hline Supervision expenses & Allocation Base & \multicolumn{3}{|c|}{ Percent of Allocation Base } & Cost to be Allocated & Allocated Cost \\ \hline Department & & Numerator & Denominator & % of Total & & \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Personnel } \\ \hline \multicolumn{7}{|l|}{ Manufacturing } \\ \hline \multicolumn{7}{|l|}{ Packaging } \\ \hline \multicolumn{7}{|l|}{ Totals } \\ \hline Utilities & Allocation Base & \multicolumn{3}{|c|}{ Percent of Allocation Base } & Cost to be Allocated & Allocated Cost \\ \hline Department & & Numerator & Denominator & % of Total & & \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Personnel } \\ \hline \multicolumn{7}{|l|}{ Manufacturing } \\ \hline \multicolumn{7}{|l|}{ Packaging } \\ \hline \multicolumn{7}{|l|}{ Totals } \\ \hline Insurance & Allocation Base & \multicolumn{3}{|c|}{ Percent of Allocation Base } & Cost to be Allocated & Allocated Cost \\ \hline Department & & Numerator & Denominator & % of Total & & \\ \hline Materials & & & & & & \\ \hline \end{tabular}