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 $310,000 50 Cutting Department $1,504,000 1,000 Department $169,000 5,000 Department costs Square feet Number of employees Assembly Department $680,000 4,000 10 3 30 10 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