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 $310,000 $169,000 $1,504,000 $680,000 Sare feet 5.000 1,000 4,000 Number of employees 10 3 30 10 Allocate the support department costs to the production departments using the direct method Cutting Assembly Department Department Jarvitorial Department cost allocation Cafetera Department cost allocation 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 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $200,000 $160,000 $1,450,000 1660.000 Square feet 50 4,700 1,800 4.200 Number of employees 3 32 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitonal Department cost allocation Cafeteria Department cost wlocation