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: Support Department Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Cafeteria Department $310,000 Department $169,000 5,000 Department costs Square feet Number of employees Cutting Department $1,504,000 1,000 30 Assembly Department $680,000 4,000 50 10 3 10 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 $ 62,000 x $ 248,000 X Cafeteria Department $ 126,750 X $ 42,250 x 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 Janitorial Department Cafeteria Department Cost Driver Square footage to be serviced Number of employees Janitorial Cafeteria Department $300,000 44 Department costs Square feet Number of employees Cutting Department $1,510,000 700 Department $210,000 4,700 Assembly Department $700,000 6,300 15 12 2 35 Allocate the support department costs to the production departments using the direct method. Cutting Department Assembly Department Janitorial Department cost allocation $ $ Cafeteria Department cost allocation $ 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: Cost Driver Support Department Janitorial Department Cafeteria Department Square footage to be serviced Number of employees Janitorial Cafeteria Department $310,000 50 Department costs Square feet Number of employees Cutting Department $1,504,000 1,000 Department $169,000 5,000 Assembly Department $680,000 4,000 10 10 3 30 Allocate the support department costs to the production departments using the direct method. Cutting Department Assembly Department Janitorial Department cost allocation $ Cafeteria Department cost allocation