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 Square footage to be serviced Cafeteria Department Number of employees Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $310,000 $210,000 $1,480,000 $660,000 Square feet 42 5,200 2,000 3,000 Number of employees 10 2 40 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department 10 Janitorial Department cost allocation $ Cafeteria Department cost allocation $