Support department cost allocationdirect 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 Cafeteria Department Cutting Department Assembly Department

Department costs $300,000 $200,000 $1,490,000 $700,000

Square feet 42 4,600 800 3,200

Number of employees 8 3 32 8

Allocate the support department costs to the production departments using the direct method.

Cutting Department Assembly Department

Janitorial Department cost allocation

Cafeteria Department cost allocation