Support department cost allocation$-$direct method

$\backslash$table$[[$Support Department,Cost Driver,$\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Janitorial Department,Square footas,be serviced$],[$Cafeteria Department,Number of employees$],[\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]]],[$Department costs,$$300,000,$$$170,000,$$$1,520,000,$$$670,000$