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 Cost Driver

Janitorial Department Square footage to be serviced

Cafeteria Department Number of employees

Line Item Description Janitorial

Department Cafeteria

Department Cutting

Department Assembly

Department

Department costs $$310,000$ $$169,000$ $$1,504,000$ $$680,000$

Square feet $505,0001,0004,000$

Number of employees $1033010$

Allocate the support department costs to the production departments using the reciprocal services method.

Line Item Description Cutting

Department Assembly

Department

Janitorial Department cost allocation $fill in the blank $1$

$fill in the blank $2$

Cafeteria Department cost allocation