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 Janitorial Cafeteria Cutting Assembly Department Department Department Department Department costs $310,000 $160,000 $1,510,000 $670,000 Square feet 48 5,000 1,400 5,600 Number of employees 12 2 21 Allocate the support department costs to the production departments using the direct method. Cutting Assembly Department Department Janitorial Department cost allocation X Cafeteria Department cost allocation