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 Square footage to be serviced Janitorial Department Cafeteria Department Number of employees Janitorial Cafeteria Department Department Cutting Department Assembly Department Department costs. $310,000 $170,000 $1,480,000 $670,000 Square feet Number of employees 46 12 Allocate the support department costs to the production departments using the direct method. 3,600 12 4,500 3 400 48 Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department $ A tA