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: Cost Driver Support Department Janitorial Department Cafeteria Department Square footage to be serviced Number of employees Janitorial Cafeteria Department $290,000 Cutting Department $1,500,000 1,800 Department $180,000 4,900 Department costs Square feet Number of employees Assembly Department $660,000 4,200 6 40 12 2 14 Allocate the support department costs to the production departments using the direct method. Cutting Department Assembly Department Janitorial Department cost allocation $ $ Cafeteria Department cost allocation