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 follow Support Department Cost Driver Janitorial Department Square footage to be serviced Cafeteria Department Number of employees Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $300,000 $160,000 $1,500,000 $660,000 Square feet 46 5,100 2,100 4,900 Number of employees 8 3 18 12 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitorial Department cost allocation Cafeteria Department cost allocation