Support Department Cost Allocation Direct Method Christmas Timber, Inc.. produces Christmas trees. The trees are produced through a cutting and proces the maintenance and relatert pred through the production process by more Maintenance and janitorial costs are allocated based on machine heurs used and the number of trees in each department, rectively. The correstimates that and process them at time. The company also estimates that the cutting process redures about times as many achinebours as the process. The cost of the departments for Maintenance Department $6,000 Janitorial Department 5,000 Cutting Department 55,000 Pruning Department 13.000 Using the direct method of support department cost allocation, determine the total cost of each production department after allocating a sport costs to the production departments Culting Prung Department Production department total costa 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 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $310,000 $180,000 $1,510,000 $690,000 Square feet 50 4,700 1,200 4,800 Number of employees 12 2 28 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