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,e serviced,,$],[$Cafeteria Department,,Number of empl,,,$],[8,,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Department costs,,$$300,000,$$$170,000,$$$1,480,000,$$$680,000$