Support Departments		Producing Departments
	Personnel	Maintenance	Fabrication	Assembly
Budgeted overhead	$160,000	$288,000	$560,000	$640,000
Direct labor hours	8,000	10,000	32,000	40,000
Machine hours	12,000	15,000	48,000	32,000
Number of employees	16	20	60	100

Personnel costs are allocated based on the number of employees, and maintenance costs are allocated based on machine hours.

Predetermined overhead rates for fabrication and assembly are based on direct labor hours. (Round to the nearest dollar.)

If the direct method is used to allocate support-department costs, the predetermined overhead rate for the Fabrication Department would be (round to two decimal places)

a.	$28.80
b.	$5.40
c.	$7.28
d.	$24.78

Producing department overhead rates consist of

a.	only the direct costs of the producing department
b.	only the allocated support department costs
c.	direct costs and allocated support department costs
d.	common costs