how do you get to 21.38? I dont understand where some of those numbers came from.

Question 6 1/1 pts The following information pertains to Utter Company Support Departments Producing Departments Personnel Maintenance Fabrication Assembly Budgeted OH $40,000 $72.000 $140,000 $160,000 Direct labor hours 2.000 2,500 8,000 10,000 Machine hours 12.000 8,000 Number of employees 4 5 15 25 Personnel costs are allocated based on number of employees: maintenance costs are allocated based on machine hours. Predetermined overhead rates for the producing departments are based on direct labor hours. If the direct method is used to allocated support department.costs, the overhead rate for Assembly would be $19.82 Correct $21.38 $26.73 $16,00 Support Departments Producing Departments Personnel Maintenance Fabrication Assembly Budgeted OH $40,000 $72,000 $140,000 $160,000 Allocate Personnel 15,000 (40,000) 25,000 Allocated maintenance Total (72.000) 28.800 43,200 $198,200 $213,800 Assembly OH rate $213,800/10,000 $21.38