Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows. Department...

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Accounting

Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.

Department Employees Square Feet Asset Values
Materials 40 31,000 $ 7,600
Personnel 8 15,500 2,280
Manufacturing 64 77,500 50,160
Packaging 48 31,000 15,960
Total 160 155,000 $ 76,000

The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.

Indirect Expense Cost Allocation Base
Supervision $ 84,100 Number of employees
Utilities 66,000 Square feet occupied
Insurance 30,500 Asset values
Total $ 180,600

Allocate each of the three indirect expenses to the four departments.

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