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:

$\backslash$table$[[$Support Department,Cost Driver,,$],[$Janitorial Department,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,$$310,000,$$$180,000,$$$1,490,000,$$$700,000$