Support department cost allocation-reciprocal services 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 $310,000 50 10 Department costs Square feet Number of employees Cafeteria Department $169,000 5,000 3 Cutting Department $1,504,000 1,000 30 Assembly Department $680,000 4,000 10 Allocate the support department costs to the production departments using the reciprocal services method. Cutting Department Assembly Department Janitorial Department cost allocation Cafeteria Department cost allocation