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 Square footage to be serviced Cafeteria Department Number of employees 40 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $290,000 $200,000 $1,480,000 $700,000 Square feet 4,900 1,500 3,500 Number of employees 8 3 21 9 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitorial Department cost allocation Cafeteria Department cost allocation