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: Support Department Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Department Cafeteria Department Cutting Department Assembly Department Department costs $310,000 $169,000 $1,504,000 $680,000 Square feet Number of employees 50 10 5,000 1,000 4,000 3 30 10 Allocated the support department costs to the production departments using the direct method below. Cutting Assembly Department Department Janitorial Department cost allocation $62,000 $126,750 $248,000 $42,250 Cafeteria Department cost allocation Allocated the support department costs to the production departments using the reciprocal services method below. Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department $38,200 $152,800 $216,000 $72,000