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 8 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $280,000 $180,000 $1,520,000 $690,000 Square feet 40 4,800 700 6,300 Number of employees 3 36 24 Allocate the support department costs to the production departments using the direct method Cutting Assembly Department Department Janitorial Department cost allocation Cafeteria Department cost allocation