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

Department Employees Square Feet Asset Values

Materials $2637,500$ $ $10,950$

Personnel $136,2503,650$

Manufacturing $5268,75038,690$

Packaging $3912,50019,710$

Total $130125,000$ $ $73,000$

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

Indirect Expense Cost Allocation Base

Supervision $ $83,800$ Number of employees

Utilities $63,000$ Square feet occupied

Insurance $29,000$ Asset values

Total $ $175,800$

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

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