Support department cost allocation direct method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting an Support Department Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $280,000 $200,000 $1,520,000 $680,000 Square feet 40 4,900 1,000 4,000 Number of employees 10 3 16 4 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