Company A's annual budget for its three support departments (SD1, SD2, and SD3) and its two producing departments (PD1 and PD2) follows:

SD1	SD2	SD3	PD1	PD2	Total
Direct Labor	$700	$500	$900	$3800	$2000	$6900
Direct Material	70	200	90	400	1200	1960
Insurance	175	50	75	300	220	820
Depreciation	90	70	80	200	150	590
Miscellaneous	30	20	40	60	30	180
Total	$1065	$840	$1185	$4760	$3600	$10450
Number of Employees	40	20	30	200	150	440
SQ Ft of Floor Space	400	300	200	800	1000	2700
SD3 Hours	15	20	15	68	102	220

Calculate the factory overhead rates per direct labour hours using the algebraic method. Round percentages to three decimal points. Round OH Rates to the nearest $0.10.