Janitorial DepartmentCafeteria DepartmentCutting DepartmentAssembly Department Department costs$320,000 $200,000 $1,490,000 $680,000 Square feet40 4,600 800 3,200 Number of employees12 2 36 24 Allocate the support department costs to the production departments using the direct method. Line Item DescriptionCutting DepartmentAssembly Department Janitorial Department cost allocation$fill in the blank 1 $fill in the blank 2 Cafeteria Department cost allocation$fill in the blank 3 $fill in the blank 4