Renata Company.r has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Departrlent Employees Square Feet Asset Values Materials 36 52, 506 5 11,?!30 Personnel 9 17,506 3,960 Manufacturing ?2 ?3,756 4?, 586 Packaging 63 26, 256 14, 326 Total 136 135,666 5 ?B,BOB The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cast Allocation Base Supervision $ 84,386 Number of employees Utilities 68,886 Square 'Feet occupied Insurance 31,533 Asset values Total $ 1534-393 Allocate each of the three indirect expenses to the four departments. X Answer is not complete. Supervision Cost to be Allocated Allocation Base Percent of Allocation Base expenses Allocated Cost Department Number of employees @ Numerator Denominator % of Total Materials 36 36 180 20.00% 84,300 Personnel 9 0 90 180 5.00% 84,300 Manufacturing 72 V 72 180 40.00% 84,300 Packaging 63 63 180 35.00% 84,300 Totals 180 100.00% 84,300 Cost to be Allocated Utilities Allocation Base Percent of Allocation Base Allocated Cost Department Square feet occupied Numerator Denominator % of Total Materials 52,500 62,500 175,000 30.00% 68,000 Personnel 17,500 17,500 175,000 10.00% 68,000 Manufacturing 78,750 78,750 175,000 45.00% 68,000 Packaging 26,250 26,250 175,000 15.00% 68,000 Totals 175,000 100.00% 68,000 Cost to be Allocated Insurance Allocation Base Percent of Allocation Base Allocated Cost Department Asset Values Numerator Denominator of Total Materials 11,700 $ 11,700 $ 78,000 15.00% 31,500 Personnel 3,900 3,900 78,000 5.00% 31,500 Manufacturing 47,580 47,580 78,000 61.00% 31,500 Packaging 14,820 14,820 78,000 19.00% 31,500 Totals 78,000 100.00% S 31,500