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