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 Square footage to be serviced Cafeteria Department Number of employees Janitorial Department Cafeteria Department Department costs $310,000 $169,000 Square feet Number of employees 50 10 5,000 3 Cutting Department $1,504,000 1,000 Assembly Department $680,000 4,000 30 10 Allocate the support department costs to the production departments using the direct method. Cutting Department Janitorial Department cost allocation $ Cafeteria Department cost allocation Assembly Department