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

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

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

Department    Employees    Square Feet    Asset Values
Materials    40    60,000    $ 9,750
Personnel    8    7,500    1,300
Manufacturing    64    67,500    33,800
Packaging    48    15,000    20,150
Total    160    150,000    $ 65,000
 
The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.
 

Indirect Expense    Cost    Allocation Base
Supervision    $ 83,000    Number of employees
Utilities    55,000    Square feet occupied
Insurance    25,000    Asset values
Total    $ 163,000    
 
Allocate each of the three indirect expenses to the four departments.

 

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