Lulu Manufacturing has 2 service departments (HR and Maintenance) and 2 production (operating) departments (Assembly and Finishing). HR costs are distributed based on number of employees. Using the information in the table below, what percentage of HR's costs should be allocated to Assembly under the Direct Method of Service Department Cost Allocation? (Answer as a % using the % sign. Round to two decimals. For example, 5.09% or 10.10%.) Department # of employees HR 3 Maintenance 5 Assembly 30 Finishing 10