Support department cost allocationcomparison

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 Department	Cafeteria Department	Cutting Department	Assembly Department
Department costs	$320,000	$160,000	$1,520,000	$690,000
Square feet	50	5,000	1,400	5,600
Number of employees	8	3	18	12

Allocated the support department costs to the production departments using the direct method

Please find the answers for A, B, C, & D in the chart below.

	Cutting Department	Assembly Department
Janitorial Department cost allocation	A	C
Cafeteria Department cost allocation	B	D