Support department cost allocation direct method Becker Tabletops has two support departments (anitorial 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 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $280,000 $200,000 $1,490,000 $660,000 Square feet 46 4,700 1,000 4,000 Number of employees 8 3 35 15 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitorial Department cost allocation 224,000 Cafeteria Department cost allocation