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Becker Tabletops has two support departments ( Janitorial and Cafeteria ) and two production departments ( Cutting and Assembly ) . Relevant details for these

Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows:
\table[[Support Department,Cost Driver,,,],[Janitorial Department,Square footage to be serviced,\table[[Cutting],[Department]],\table[[Assembly],[Department]]],[Cafeteria Department,Number of employees],[Janitorial,Cafeteria],[Department,Department],[Department costs,$320,000,$200,000,$1,510,000,$670,000
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