Support department cost allocation-direct 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 Cafeteria Department Square footage to be serviced Number of employees Janitorial Department Cafeteria Department Cutting Department Assembly Department Department costs $290,000 $210,000 $1,490,000 $700,000 Square feet 42 Number of employees 10 Allocate the support department costs to the production departments using the direct method. 5,400 5,200 2 600 54 6 Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department