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Exercise 9-5 (Algo) Departmental expense allocations LO P2 Renata Company has four departments: Materials Personnel Manufacturing, and Packaging Information follows. Department Employees Square feet Asset Values Materials 22 21,00 $ 17,750 Personnel 11 5,250 Manufacturing 2,130 44 68,250 36,210 Packaging 10.500 14,910 Total 105,000 5.71,000 110 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases Indirect Expense Cost Allocation Base Supervision $ 83,600 Number of employees Utilities 61,000 square feet occupied Insurance 20.000 Asset values Total $ 122,600 Allocate each of the three indirect expenses to the four departments Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total 0 0 0 0 0 0 0 Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator of Total 0 0 0 0 0 0 Du