Support department cost allocation-comparison Becker Tabletops has two support departments ( Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows: Allocated the support department costs to the production departments using the direct method below. Allocated the support department costs to the production departments using the reciprocal services method below. Support Department Cost Allocation-Reciprocal Services Method Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from the Security Department are allocated based on asset value. Relevant department information is provided in the following table: Using the reciprocal services method of support department cost allocation, determine: a. The percentage of Janitorial costs that should be allocated to the Security Department. % b. The percentage of Security costs that should be allocated to the Janitorial Department. % Allocated the support department costs to the production departments and Cafeteria Department using the sequential method below. Compare the total support department costs allocated to each production department under each cost allocation method. a. Which production department is allocated the most support department costs under the direct method? b. Which production department is allocated the most support department costs under the sequential method? c. Which production department is allocated the most support department costs under the reciprocal services method