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	Square footage to be serviced
Cafeteria Department	Number of employees

Line Item Description	Janitorial Department	Cafeteria Department	Cutting Department	Assembly Department
Department costs	$280,000	$170,000	$1,520,000	$690,000
Square feet	50	4,900	500	4,500
Number of employees	8	2	36	24

Allocate the support department costs to the production departments using the direct method.

Line Item Description	Cutting Department	Assembly Department
Janitorial Department cost allocation	$fill in the blank 1	$fill in the blank 2
Cafeteria Department cost allocation	$fill in the blank 3	$fill in the blank 4