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...


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



Cost Driver
Janitorial DepartmentSquare footage to be serviced
Cafeteria DepartmentNumber of employees


































Janitorial


Department

Cafeteria


Department

Cutting


Department

Assembly


Department
Department costs$310,000$200,000$1,480,000$660,000
Square feet504,600    2,0003,000
Number of employees1232812

Allocate the support department costs to the production departments using the direct method.
























Cutting
Department


Assembly
Department

Janitorial Department cost allocation$fill in the blank 1$fill in the blank 2
Cafeteria Department cost allocation$fill in the blank 3$fill in the blank 4


Jun 11, 2022
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