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 Department costs $280,000 Square feet Number of employees 42 10 Cafeteria Department $200,000 4,600 Cutting Department $1,510,000 Assembly Department $690,000 1,600 2 35 Allocate the support department costs to the production departments using the direct method. 2,400 15 Cutting Department Assembly Department Janitorial Department cost allocation 56,000 X 224,000 X Cafeteria Department cost allocation $ 150,000 50,000 X