Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Personnel Manufacturing Packaging Total Employees 58 8 70 64 200 Square Feet 66,500 9,500 95,000 19,000 190,000 Asset Values $ 10,350 4,140 38,640 15,870 $ 69,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Insurance Total Cost Allocation Base $ 82,000 Number of employees 59,000 square feet occupied 27,000 Asset values $ 168,000 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 Supervision expenses Department Materials Personnel Manufacturing Packaging Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominatot % of Total Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total