Scott 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 Allocation driver Janitorial Square footage to be serviced Cafeteria Number of employees

	Janitorial	Cafeteria	Cutting	Assembly
Department costs	$310,000	$169,000	$1,504,000	$680,000
Square feet	50	5,000	1,000	4,000
Number of employees	10	3	30	10

Allocate the support department costs to the production departments using the direct method for the following:

	Cutting	Assembly
Janitorial
Caferteria