Support Department Cost Allocation-Reciprocal Services Method \begin{tabular}{lcc} Department & Employees & Square Feet \\ \hline Security & 10 & 520 \\ Cafeteria & 26 & 2,400 \\ Laser & 40 & 2,400 \\ Forming & 50 & 3,200 \end{tabular} \begin{tabular}{lccc} & Cafeteria & Laser & Forming \\ & Department & Department & Department \\ \hline Security Department cost allocation & s & s & s \\ \hline \end{tabular} Support Department Cost Allocation-Reciprocal Services Method \begin{tabular}{lcc} Department & Employees & Square Feet \\ \hline Security & 10 & 520 \\ Cafeteria & 26 & 2,400 \\ Laser & 40 & 2,400 \\ Forming & 50 & 3,200 \end{tabular} \begin{tabular}{lccc} & Cafeteria & Laser & Forming \\ & Department & Department & Department \\ \hline Security Department cost allocation & s & s & s \\ \hline \end{tabular}