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