EX 19-7 Support Department Cost Allocation Direct Method Obj. 3 Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows: Support Department Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Department costs Square feet Number of employees Janitorial Cafeteria Department Department $310,000 $169,000 5,000 3 Cutting Assembly Department Department $1,504,000 $680,000 1,000 4,000 30 10 50 10 Allocate the support department costs to the production departments using the direct method. EX 19-8 Support Department Cost Allocation-Sequential Method Obj. 3 Refer to the information provided for Becker Tabletops in Exercise 7. Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first. EX 19-9 Support Department Cost Allocation-Reciprocal Services Method Obj. 3 Refer to the information provided for Becker Tabletops in Exercise 7. Allocate the support department costs to the production departments using the reciprocal services method