Support department cost allocation$-$reciprocal services method

Department information is summarized in the following table:

$\backslash$table$[[,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Square feet,$200,500,1,000,1,000],[$Number of employees,$10,5,30,60],[$Department cost$,$$$3,030,$$$4,000,$$$25,000,$$$19,000$