Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department Materials Personnel Manufacturing Packaging Total Employees 40 8 64 48 Square Feet 60,000 7,500 67,500 15,000 150,000 Asset Values $ 9,750 1,300 33,800 20, 150 $ 65,000 160 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 $ 83,000 Number of employees 55,000 square feet occupied 25,000 Asset values $ 163,000 Allocate each of the three indirect expenses to the four departments. Cost to be Allocated Allocated Cost Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Allocation Base Percent of Allocation Base Number of employees Numerator Denominato % of Total 40 40 160 25.00% 8 8 160 5.00% 64 64 160 40.00% 48 48 160 30.00% 160 100.00% Allocation Base Percent of Allocation Base Numerator Denominato % of Total 0 Cost to be Allocated Allocated Cost 0 0 0 0 0 Insurance Allocation Base 0 Percent of Allocation Base Numerator Denominato % of Total Cost to be Allocated Allocated Cost 0 Department Materials Personnel Manufacturing Packaging 0 0 0 0 0 Totals 0