Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. 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. \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 & & & & & & 7 \\ \hline Personnel & & & & & & \\ \hline Manufacturing & & & & & & \\ \hline Packaging & & & & & & \\ \hline Totals & & & & & & \\ \hline \end{tabular}