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 departmem are as follows: Support Department Cost Driver Janitorial Department Cafeteria Department Square footage to be serviced Number of employees Janitorial Department Cafeteria Department Department costs $310,000 $170,000 Cutting Department $1,490,000 Assembly Department $680,000 Square feet Number of employees 44 12 Allocate the support department costs to the production departments using the direct method, 4,200 6 4,700 2,800 2 14 Cutting Department Assembly Department Janitorial Department cost allocation 31,000 X 124,000 X Cafeteria Department cost allocation 243,000 X 81,000 X Incorrect