Supervision expenses Allocation Base Department Materials Personnel Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost 0 0 Manufacturing Packaging Totals Utilities 0 0 0 0 0 Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Materials Personnel Numerator Denominator % of Total 0 0 Manufacturing Packaging Totals Insurance 0 0 0 0 0 Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Materials Personnel Manufacturing Numerator Denominator % of Total 0 0 0 0 Packaging 0 0 Totals 0