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Support department cost allocation$-$reciprocal services method

$\backslash$table$[[\backslash$table$[[$Support Department$],[$Janitorial Department$],[$Cafeteria Department$]],$Cost Driver,,$\backslash$table$[[$Assembly$],[$Department$]]],[\{$

$\backslash$table$[[$Square footage to be serviced$],[$Number of employees$]]\},],[],[,\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]]],[$Department costs,$$310,000,$$$169,000,$$$1,504,000,$$$680,000$