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$[[\backslash$table$[[$Support Department$],[$Janitorial Department$]],$Cost Driver,$\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[\{$

$\backslash$table$[[$Square footage to be serviced$]]\}],[],[,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]]],[$Department costs,$$310,000,$$$190,000,$$$1,500,000,$$$680,000$