renata company has four departments: materials, personnel, manufacturing, and packaging. information follows. department employees square feet asset values materials 38 54,000 $ 6,800 personnel 19 18,000 3,400 manufacturing 76 81,000 37,400 packaging 57 27,000 20,400 total 190 180,000 $ 68,000 the four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases. indirect expense cost allocation base supervision $ 83,300 number of employees utilities 58,000 square feet occupied insurance 26,500 asset values total $ 167,800 allocate each of the three indirect expenses to the four departments.