The following information pertains to Amon Schrock Corporation:

	Support Departments		Producing Departments
	Personnel	Maintenance	Fabrication	Assembly
Budgeted overhead	$80,000	$144,000	$280,000	$320,000
Direct labor hours	4,000	5,000	16,000	20,000
Machine hours			24,000	16,000
Number of employees	16	20	60	100

Amon Schrock Corporation does not divide costs into fixed and variable components. 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. If the direct method is used to allocate support department costs, the predetermined overhead rate for the Fabrication Department (rounded to two decimal places) is

a.$7.28.

b.$5.40.

c.$24.78.

d.$28.80.