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Support department cost allocationreciprocal services method Becker Tabletops has two support departments ( Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details

Support department cost allocationreciprocal services 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 $310,000 $169,000 $1,504,000 $680,000
Square feet 50 5,000 1,000 4,000
Number of employees 10 3 30 10

Allocate the support department costs to the production departments using the reciprocal services method.

Cutting Department Assembly Department
Janitorial Department cost allocation $ $
Cafeteria Department cost allocation $ $

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