Show Me How Support department cost allocation--reciprocal services method 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 Cost Driver Janitorial Department Square footage to be serviced cafeteria Department Number of employees Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $310,000 $169,000 $1,504,000 $680,000 Square feet 50 5,000 1,000 4,000 Number of employees 10 3 30 ho 10 Allocate the support department costs to the production departments using the reciprocal services method. Cutting Assembly Department Department Janitorial Department cost allocation $ 155,000 X $ 31,000 X Cafeteria Department cost allocation $-324,000 X $ 243,000 X Feedback Check My Work The reciprocal services method considers all inter-support department service, and thus is the most accurate of the three support department allocation methods. The proportional usage of each support department's cost driver by the other departments to which its costs are to be allocated must be determined. Then, the support department costs are allocated simultaneously among the departments