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 oral Department Square footage to be serviced Cafeteria Department Number of employees 12 Janitorial Cafeteria Cutting Assembly Department Department De Department Department costs $200.000 $180,000 $1.510.000 56700 Square feet 4700 1.800 Number of employees 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