Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Employees Square Feet Asset Values $ 7,900 4,740 45,820 20,540 $ 79,000 Department Materials Personnel Manufacturing Packaging Total 38 19 76 57 190 64,750 9,250 92,500 18,500 185,000 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 $ 84,400 Number of employees 69,000 Square feet occupied 32,000 Asset values $ 185,400 Allocate each of the three indirect expenses to the four departments.

Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Allocate each of the three indirect expenses to the four departments. Allocate each of the three indirect expenses to the four departments