Becker Tabletops has two support departments $($Janitorial and Cafeteria$)$ and two production departments $($Cutting and Assembly$).$ Relevant details for these departments are as follows:

$\backslash$table$[[$Support Department,Cost Driver,,,$],[$Janitorial Department,Square footage to be serviced,,,$],[\backslash$table$[[$Cafeteria Department$],[$Number of employees$]],,,,],[,,,,],[,$Janitorial,Cafeteria,Cutting,Assembly$],[,$Department,Department,Department,Department$],[$Department costs,$$320,000,$$$180,000,$$$1,500,000,$$$670,000$