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: Cost Driver Support Department Janitorial Department Cafeteria Department Square footage to be serviced Number of employees Janitorial Cafeteria Department $280,000 Department costs Square feet Number of employees Department $200,000 4,900 Cutting Department $1,510,000 2,400 42 Assembly Department $680,000 3,600 18 42 10 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