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 Square footage to be serviced Janitorial Department Cafeteria Department Number of employees Janitorial Department Department costs $300,000 Square feet Number of employees 42 10 Cafeteria Department $160,000 5,100 2 Cutting Department $1,520,000 Assembly Department $680,000 800 30 20 Allocate the support department costs to the production departments using the direct method. 3,200 Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department