Support department cost allocation-reciprocal services method Jolly Roger Rafa, Inc., produces tennis racquets. The tennis racquets are produced in the Cutting and Assembly departments. The production of the tennis racquets is supported by the Janitorial and Cafeteria departments. Janitorial Department costs are allocated to the production departments based on square feet. The Cafeteria Department costs are allocated based on number of employees. Department information is summarized in the following table: Cafeteria Cutting Janitorial Assembly Department Department Department Department Square feet 200 500 1,000 1,000 Number of employees 10 5 30 60 Department cost $3,030 $4,000 $25,000 $19,000 Using the reciprocal services method, find the total cost to be allocated from the Cafeteria Department to the other three departments after all support department cost allocations are made, and the total cost to be allocated from the Janitorial Department to the other three departments after all support department cost allocations are made. Department Total Cost Cafeteria Department $ Janitorial Department