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 Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Cafeteria Janitorial Department $310,000 44 Department costs Square feet Number of employees Department $170,000 4,900 Cutting Department $1,500,000 1,600 36 Assembly Department $660,000 2,400 24 10 3 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