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 Cost Driver Janitorial Department Cafeteria Department Square footage to be serviced Number of employees; Janitorial Department Department costs $300,000 Square feet Number of employees 48 10 Cafeteria Department Cutting Department Assembly Department $200,000 5,000 $1,510,000 $700,000 600 3 21 9 Allocate the support department costs to the production departments using the direct method. 2,400 Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department