Support department cost allocation-sequential 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 costs Square feet Number of employees Department $310,000 50 Department $169,000 5,000 Cutting Department $1,504,000 1,000 30 Assembly Department $680,000 4,000 10 10 3 Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first. Cutting Department Assembly Department Janitorial Department $ $ Cafeteria Department $ $