Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values, Materials 38 54,000 $6,800 Personnel 19 18,000 3,400 Manufacturing 76 81,000 37,400 Packaging 57 27,000 20,400 Total 190 180,000 $ 68,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Cost Allocation Base $ 83,300 Number of employees Utilities Insurance Total 58,000 Square feet occupied. 26,500 Asset values $167,800 Allocate each of the three indirect expenses to the four departments. Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Supervision expenses Allocation Base Department Materials Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Personnel Manufacturing Packaging Totals Utilities Allocation Base Department Materials Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Personnel Manufacturing Packaging Totals Insurance Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total