Support department cost allocation$-$direct method

Becker Tabletops has two support departments $($Janitorial and Cafeteria$)$ and two proatuction departments $($Cutting and Assembly$).$ Relevant details for these departments are as follows:

$\backslash$table$[[\frac{\text{S}\text{u}\text{p}\text{p}\text{o}\text{r}\text{t}\text{D}\text{e}\text{p}\text{a}\text{r}\text{t}\text{m}\text{e}\text{n}\text{t}}{\text{J}\text{a}\text{n}\text{i}\text{t}\text{o}\text{r}\text{i}\text{a}\text{l}\text{D}\text{e}\text{p}\text{a}\text{r}\text{t}\text{m}\text{e}\text{n}\text{t}},$Cost Driver,,$],[$Square footage to be serviced,,$],[$Cafeteria Department,Number of employees,,$],[\backslash$table$[[$Janitorial$],[$Department$]],\backslash$table$[[$Cafeteria$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Department costs,$$280,000,$$$210,000,$$$1,490,000,$$$690,000$