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

Department	Employees	Square Feet	Asset Values
Materials	27	58,000	$ 7,500
Personnel	9	7,250	1,500
Manufacturing	60	65,250	48,750
Packaging	54	14,500	17,250
Total	150	145,000	$ 75,000

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

Indirect Expense	Cost	Allocation Base
Supervision	$ 84,000	Number of employees
Utilities	65,000	Square feet occupied
Insurance	30,000	Asset values
Total	$ 179,000

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

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