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 Square footage to be serviced Janitorial Department Cafeteria Department Number of employees Janitorial Department Cafeteria Department Department costs $320,000 $170,000 Cutting Department $1,510,000 Assembly Department $680,000 Square feet Number of employees 44 10 4,500 3 700 6,300 27 3 Allocate the support department costs to the production departments using the direct method. Janitorial Department cost allocation Cafeteria Department cost allocation Cutting Department Assembly Department