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 Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Department Department costs $290,000 Square feet Number of employees 481 10 Cafeteria Department $210,000 5,200 3 Cutting Department $1,490,000 Assembly Department $680,000 2,800 42 Allocate the support department costs to the production departments using the direct method. 4,200 18 Janitorial Department cost allocation i Cafeteria Department cost allocation Cutting Department Assembly Department x