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

Department	Employees	Square Feet	Asset Values
Materials	36	52,500	$ 11,700
Personnel	9	17,500	3,900
Manufacturing	72	78,750	47,580
Packaging	63	26,250	14,820
Total	180	175,000	$ 78,000

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

Indirect Expense	Cost	Allocation Base
Supervision	$ 84,300	Number of employees
Utilities	68,000	Square feet occupied
Insurance	31,500	Asset values
Total	$ 183,800

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

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