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 Department costs Square feet Number of employees Square footage to be serviced Number of employees Janitorial Department Cafeteria Department $290,000 $210,000 Cutting Department $1,510,000 Assembly Department. $680,000 46 10 4,600 2,400 3,600 3 42 18 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