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 $300,000 $190,000 $1,490,000 $700,000 Square feet 48 5,300 1,800 4,200 Number of employees 12 2 30 20 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