Printer eBook Show Me How 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 Department Janitorial Department Gafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $300,000 $200,000 $1,500,000 $700,000 Square feet 48 4,500 1,400 5,600 Number of employees 10 2 12 8 Allocate the support department costs to the production departments using the direct method Cutting Assembly Department Department Janitorial Department cost allocation Cafeteria Department cont allocation