Support department cost allocation$-$sequential 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:

$\backslash$table$[[\backslash$table$[[$Janitorial Department$],[$Cafeteria Department$]],$Square footage to be serviced,,$],[\backslash$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$