eBook Show Me How 6 Calculator Print Item Support department cost allocation-direct method 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 Square footage to be Department serviced Cafeteria Number of employees Department Janitorial Cafeteria Cutting Assembly Department Department Department Department $310,000 Department costs $1,504,000 $169,000 $680,000 Square feet 50 5,000 1,000 4,000 Number of 10 3 30 10 employees Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitorial Department cost allocation 0 0 Cafeteria Department cost allocation