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 a 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 $169,000 $1,504,000 $680,000 Square feet 50 1,000 4,000 Number of employees 10 3 30 10 Allocate the support department costs to the production departments using the sequential method. 5,000 Allocate the support department with the highest department cost first. Cutting Department $ 38,200 X Assembly Department Janitorial Department $ 152,800 x Cafeteria Department 216,000 x 72,000 X Feedback Check My Work The sequential method considers some inter-support-department services. It does this by first allocating costs from one support department to the other support dep departments. A second support department is then selected and its costs are allocated to the remaining support departments and to the production departments. Uno costs are never allocated back to the support department whose costs have already been allocated. The order in which support department costs are allocated under