Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Personnel Manufacturing Packaging Total Employees 58 8 79 64 209 Square Feet 66,500 9, see 95,800 19,808 198,888 Asset Values $ 10, 350 4,140 38,648 15,878 $ 69,000 The four departments share the following Indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Insurance Total Cost Allocation Base $ 82,90e Number of employees 59,eee square feet occupied 27,000 Asset values $ 168,899 Allocate each of the three Indirect expenses to the four departments. Allocation Base Cost to be Allocated Allocated Cost Supervision expenses Department Materials Percent of Allocation Base Numerator Denominato % of Total Personnel Manufacturing Packaging Totals Utilities Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominatot % of Total Department Materials Personnel Manufacturing Packaging Totals Insurance Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominatot % of Total Department Materials Personnel Manufacturing Packaging Totals