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

Department	Employees	Square Feet	Asset Values
Materials	40	31,000	$ 7,600
Personnel	8	15,500	2,280
Manufacturing	64	77,500	50,160
Packaging	48	31,000	15,960
Total	160	155,000	$ 76,000

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

Indirect Expense	Cost	Allocation Base
Supervision	$ 84,100	Number of employees
Utilities	66,000	Square feet occupied
Insurance	30,500	Asset values
Total	$ 180,600

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