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

Department	Employees	Square Feet	Asset Values
Materials	27	25,000	$ 6,000
Personnel	9	5,000	1,200
Manufacturing	63	55,000	37,800
Packaging	51	15,000	15,000
Total	150	100,000	$ 60,000

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

Indirect Expense	Cost	Allocation Base
Supervision	$ 82,500	Number of employees
Utilities	50,000	Square feet occupied
Insurance	22,500	Asset values
Total	$ 155,000

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

Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total 0 0 0 0 0 0 Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total 0 0 0 0 0 0 Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total 0 Insurance Department Materials Personnel Manufacturing Packaging Totals 0 0 0 0 0