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- Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.DepartmentEmployeesSquare FeetAsset ValuesMaterials4060,000$ 9,750Personnel87,5001,300Manufacturing6467,50033,800Packaging4815,00020,150Total160150,000$ 65,000The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.Indirect ExpenseCostAllocation BaseSupervision$ 83,000Number of employeesUtilities55,000Square feet occupiedInsurance25,000Asset valuesTotal$ 163,000 Allocate each of the three indirect expenses to the four departments.
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