1. 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	$280,000	$200,000	$1,480,000	$660,000
   Square feet	50	4,800	1,800	4,200
   Number of employees	8	3	18	12

   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	$		$