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 DepartmentCafeteria DepartmentCutting DepartmentAssembly Department

Department costs$320,000 $190,000 $1,490,000 $660,000

Square feet50 4,900 1,000 4,000

Number of employees12 3 54 6

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

Cutting Department Assembly Department

Janitorial Department cost allocation$ $

Cafeteria Department cost allocation$ $