ecker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevan epartments are as follows: Support Department anitorial Department Cost Driver Square footage to be serviced Cafeteria Department Number of employees Janitorial Department Cafeteria Department Cutting Department Assembly Department costs $310,000 $169,000 $1,504,000 Department $680,000 Square feet Number of employees 50 10 5,000 1,000 4,000 3 30 10 Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the h first. Cutting Department Assembly Department Janitorial Department 38,200 X 152,800 X Cafeteria Department 72,000 X