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 $280,000 40 Cafeteria Department $170,000 5,300 Cutting Department $1,480,000 1,800 24 Assembly Department $680,000 4,200 Department costs Square feet Number of employees 8 3 16 Allocate the support department costs to the production departments using the direct method. Cutting Department Assembly Department Janitorial Department cost allocation 1 Cafeteria Department cost allocation