Support department cost allocationdirect 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

	Janitorial Department	Cafeteria Department	Cutting Department	Assembly Department
Department costs	$320,000	$190,000	$1,520,000	$690,000
Square feet	46	5,000	1,200	4,800
Number of employees	12	3	24	6

Allocate the support department costs to the production departments using the direct method.