The following departmental information is for the four departments at Samoa Industries.

$\backslash$table$[[,$Total Cost,Cost Driver,$\backslash$table$[[$Square$],[$feet$]],\backslash$table$[[$Number of$],[$Employees$]]],[$Janitorial$,$$$150,000,$Square footage serviced,$200,40],[$Cafeteria$,50,000,$Number of emplovees,$20,000,12],[$Cutting$,1,125,000,,4,000,120],[$Assembly$,1,100,000,,16,000,40]]$

The Janitorial and Cafeteria departments are sopport departments. Dotermine the doflar amount of the Janitorial Department costs to be allocated to the $($a$)$ Cutting and $($b$)$ Assembly departments using the direct method.

a$.$ Cutting Department $$