Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Personnel Manufacturing Packaging Total Employees 24 12 48 36 Square Feet 28,750 11,500 57,500 17,250 115,000 Asset Values $ 7,200 2,880 37,440 24,480 $ 72,000 120 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Insurance Cost Allocation Base $ 83,700 Number of employees 62,000 square feet occupied 28,500 Asset values $ 174,200 Total Allocate each of the three indirect expenses to the four departments. Allocate each of the three indirect expenses to the four departments. Supervision expenses Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Department Materials Personnel Manufacturing Packaging Totals Insurance Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Materials Personnel Manufacturing Packaging Totals