Supervision expenses Allocation Base Percent of Allocation Base Cost to be Allocated | Allocated Cost Department Numerator Denominator % of Total Materials Personnel Manufacturing Packaging Totals Utilities Allocation Base Percent of Allocation Base Cost to be Allocated | Allocated Cost Department Numerator Denominator % of Total 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 TotalsRenata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Employees Square Feet Asset Values Materials 58 66, 500 $ 10, 350 Personnel 8 9,500 4,140 Manufacturing 70 95, 090 38, 640 Packaging 64 19, 090 15, 870 Total 200 190,000 $ 69,000 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. Indirect Expense Cost Allocation Base Supervision $ 82,000 Number of employees Utilities 59,000 Square feet occupied Insurance 27,000 Asset values Total $ 168,900 Allocate each of the three indirect expenses to the four departments