Support department cost allocation-direct method Becker Tabletops has two support deportments (Janitorial and Cafeterla) and two production departments (Cutting and Assembly). Reievant details for these department: are as follows: Allocate the support department costs to the production departments using the direct method The diect mothod ailecates all wpport department costs drectiy to production departments. The usage of the support department cost drivers by edch department must be determined. Under the direct method, any intersupport-department usages are ignoced. The percentage usage of support department cons. drivers by the prodiction departmenti b determined. The support department costs are allocated to the production departments by multiplving the percevrape. usage of each production department by the total support department costs