Support depsitment cost allocation-reciprocal services method Joly Roger Rafe, Inc., produces tennis rocquets. The tennis rscquets 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; 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 allil support department cost allocations are made