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 $320,000 $170,000 Square feet Number of employees 42 10 4,800 3 Cutting Department $1,520,000 1,500 Assembly Department $690,000 3,500 27 3 Allocate the support department costs to the production departments using the direct method. Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department Joint cost allocation-net realizable value method Nature's Garden Inc. produces wood chips, wood pulp, and mulch. These products are produced through harvesting trees and sending the logs through a wood chipper machine. One batch of logs produces 20,522 cubic yards of wood chips, 14,450 cubic yards of mulch, and 9,006 cubic yards of wood pulp. The joint production process costs a total of $31,000 per batch. After the split-off point, wood chips are immediately sold for $24 per cubic yard while wood pulp and mulch are processed further. The market value of the wood pulp and mulch at the split-off point is estimated to be $23 and $25 per cubic yard, respectively. The additional production process of the wood pulp costs $5 per cubic yard, after which it is sold for $31 per cubic yard. The additional production process of the mulch costs $4 per cubic yard, after which it is sold for $33 per cubic yard. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below. X Open spreadsheet Allocate the joint costs of production to each product using the net realizable value method. Do not round intermediate calculations. Round your answers to the nearest dollar. Joint Product Wood chips Wood pulp Mulch Totals Allocation