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 Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Department costs Square feet Number of employees Janitorial Department Cafeteria Department Cutting Department Assembly Department $280,000 $190,000 $1,500,000 $700,000 40 12 5,100 600 2 48. 12 Allocate the support department costs to the production departments using the direct method. 5,400 Janitorial Department cost allocation. Cafeteria Department cost allocation Cutting Department Assembly Department 0