Support Department Cost Allocation --Reciprocal Services Method Blue Africa Inc, produces laptops and desktop computers, The company's production activities mainly occur in what the company calls its departments. The Cafeteria and Security departments support the company's production activities and allocate costs based on the number respectively. The total cost of the Security Department is $270,000. The total cost of the Cafeteria Department is $404,000. The number footage in each department are as follows: Employees Square Feet Security Department 10 570 Cafeteria Department 26 2,400 Laser Department 2,400 Forming Department 3,200 Using the reciprocal services method of support department cost allocation, determine the total costs from the Security Department that Cafeteria Department and to each of the production departments. teria Laser Forming Department Department Department 40 50 > Security Department cost allocation Feedback Check My Work The reciprocal services method considers all inter-support department services, and thus is the most accurate of the three support methods. The proportional usage of each support department's cost driver by the other departments to which its costs are to be a Then, the support department costs are allocated simultaneously among the departments. Check My Work