Support department cost allocation-direct method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant de are as follows: Support Department Cost Driver Janitorial Department Square footage to be serviced Cafeteria Department Number of employees 4 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $280,000 $190,000 $1,500,000 $ 670,000 Square feet 48 5,200 2,000 3,000 Number of employees 12 3 36 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