Support department cost allocation-sequential 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 Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Department $310,000 Janitorial Department Cafeteria Department Cutting Department $1,504,000 1,000 Department costs Square feet Number of employees 30 Allocate the support department costs to the production departments using the sequential method. 50 10 Cafeteria Department $169,000 5,000 3 Allocate the support department with the highest department cost first. Assembly Department Cutting Department $ Assembly Department $680,000 4,000 10 $

Support department cost allocation-sequential 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: Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first