Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.$\backslash$table$[[$Indirect Expense,Allocation Base$],[$Supervision$,$$$84,400$ Number of employees$],[$Utilities$,69,000$ Square feet occupied$],[$Insurance$,32,000$ Asset values$],[$Total$,$$$185,400$

Department Employees Square Feet Asset Values

Materials $3864,750$ $ $7,900$

Personnel $199,2504,740$

Manufacturing $7692,50045,820$

Packaging $5718,50020,540$

Total $190185,000$ $ $79,000$

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

Indirect Expense Cost Allocation Base

Supervision $ $84,400$ Number of employees

Utilities $69,000$ Square feet occupied

Insurance $32,000$ Asset values

Total $ $185,400$

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