Support department cost allocationreciprocal services 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	$310,000	$169,000	$1,504,000	$680,000
Square feet	50	5,000	1,000	4,000
Number of employees	10	3	30	10

Allocate the support department costs to the production departments using the reciprocal services method.

Line Item Description	Cutting Department	Assembly Department
Janitorial Department cost allocation	$	$
Cafeteria Department cost allocation	$	$