Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Asset Square Employees Feet Values $ Materials 26 37,500 10,950 Personnel 13 6,250 3,650 Manufacturing 52 68,750 38,690 Packaging 39 12,500 19,710 $ Total 130 125,000 73,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Supervision Utilities Cost Allocation Base Number of $ 83,800 employees 63,000 Square feet occupied 29,000 Asset values $ 175,800 Insurance Total Allocate each of the three indirect expenses to the four departments. Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department 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