Support department cost allocation$-$reciprocal services 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

Janitorial Department

Cafeteria Department

Cost Driver

Square footage to be serviced

Number of employees

$\backslash$table$[[,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Department costs,$$310,000,$$$169,000,$$$1,504,000,$$$680,000$