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: Cost Driver Support Department Janitorial Department Cafeteria Department Square footage to be serviced Number of employees Janitorial Cafeteria Department costs Square feet Number of employees Department $280,000 50 Department $160,000 5,000 Cutting Department $1,510,000 1,000 40 Assembly Department $690,000 4,000 10 10 2 Allocate the support department costs to the production departments using the direct method. Cutting Department Assembly Department Janitorial Department cost allocation $ $ Cafeteria Department cost allocation $