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:

Support Department Cost Driver

Janitorial Department Square footage to be serviced

Cafeteria Department Number of employees

Line Item Description Janitorial

Department Cafeteria

Department Cutting

Department Assembly

Department

Department costs $$320,000$ $$170,000$ $$1,520,000$ $$700,000$

Square feet $404,8007006,300$

Number of employees $1022416$

Allocate the support department costs to the production departments using the direct method.

Line Item Description Cutting

Department Assembly

Department

Janitorial Department cost allocation $fill in the blank $1$ $fill in the blank $2$

Cafeteria Department cost allocation $fill in the blank $3$ $fill in the blank $4$