how do you get to 29.90? I dont understand where some of those number came from?

The following information pertains to Utter Company: Producing Departments Support Departments Personnel Maintenance Fabrication Assembly $140,000 $160,000 Budgeted OH $72,000 $140,000 10,000 8,000 Direct labor hours 2,000 2,500 8,000 Machine hours 12,000 25 Number of employees 5 15 Personnel costs are allocated based on number of emplovees; maintenance costs are allocated based on machine hours. Predetermined overhead rates for the producing departments are based on direct labor hours. If the sequential method is used to allocated support department costs, with personnel allocated first, the overhead rate for Fabrication would be what? (Round the allocation ratios to 4 significant digits) $28.80 Correct $29.90 $28.73 $24.78 Support Departments Producing Departments Personnel Maintenance Fabrication Assembly $140,000 $160,000 Budgeted OH $140,000 $72,000 15,554 46,662 77,784 Allocate Personnel (140,000) Allocated maintenance (87,554) 35,022 $239,194 $272,806 52,532 C 0 Total Fabrication OH rate $239,194/8,000 $29.90