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: Support Department Cost Driver Janitorial Department Square footage to be serviced Cafeteria Department Number of employees 6 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $280,000 $170,000 $1,500,000 $660,000 Square feet 48 4,900 500 4,500 Number of employees 10 54 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitorial Department cont allocation Cafeteria Department const allocation