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Support department cost allocationdirect method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these

Support department cost allocationdirect 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 Square footage to be serviced

Cafeteria Department Number of employees

Janitorial Department Cafeteria Department Cutting Department Assembly Department

Department costs $300,000 $170,000 $1,490,000 $700,000

Square feet 48 4,500 1,200 1,800

Number of employees 12 3 27 3

Allocate the support department costs to the production departments using the direct method.

Cutting Department Assembly Department

Janitorial Department cost allocation $ $

Cafeteria Department cost allocation $ $

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