Luster, LLC uses departmental overhead rates. The company has two departments, fabrication and painting. Relevant data is below. Fabrication department: $12,000 fixed overhead, variable overhead $18 per labor hour Painting department: $28,000 fixed overhead, variable $9 per machine hour The company estimated the following hours: Fabrication department: 900 labor hours and 1,000 machine hours Painting department: 1,200 labor hours and 300 machine hours The overhead rate is applied based on labor hours in the fabrication department and machine hours in the painting department. What is the overhead rate for the fabrication department? $28.20 $45.31 $31.33 $13.43