Support department cost allocation$-$direct 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:

$\backslash$table$[[$Support Department,Cost Driver$],[$Janitorial Department,Square footage to be serviced$],[$Cafeteria Department,Number of employees$]]$

$\backslash$table$[[,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Department costs,$$290,000,$$$170,000,$$$1,510,000,$$$670,000$