Becker Tabletops has two support departments ( Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows:

Allocate the support department costs to the production departments using the direct method.

Transcribed Image Text:

Support Department Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Cafeteria Cutting Department $1,504,000 1,000 Assembly Department Department Department Department costs Square feet Number of employees $310,000 $169,000 $680,000 5,000 3 50 4,000 10 30 10