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Scott Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and...

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Accounting

Scott 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 Allocation driver Janitorial Square footage to be serviced Cafeteria Number of employees

Janitorial Cafeteria Cutting Assembly
Department costs $310,000 $169,000 $1,504,000 $680,000
Square feet 50 5,000 1,000 4,000
Number of employees 10 3 30 10

Allocate the support department costs to the production departments using the direct method for the following:

Cutting Assembly
Janitorial
Caferteria

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