The following information pertains to Charter Company: Service Depts Personnel Budgeted overhead: $80,000 Direct labor hours: 4,000 Machine hours: 0 Number of employees: 8 Maintenance Budgeted overhead: $144,000 Direct labor hours: 5,000 Machine hours: 0 Number of employees: 10 Producing Departments Fabrication Budgeted overhead: $280,000 Direct labor hours: 16,000 Machine hours: 24,000 Number of employees: 30 Assembly Budgeted overhead: $320,000 Direct labor hours: 20,000 Machine hours: 16,000 Number of employees: 50 Charter does not divide costs into fixed and variable cost components. Personnel costs are allocated based on the number of employees and maintenance costs are based on machine hours. Predetermined overhead rates for Fabrication and Assembly are based on direct labor hours. (Round amounts to dollars) If the direct method is used to allocate service department costs, the predetermined overhead rate for the Fabrication Department (rounded to 2 decimal places) would be: A. $16.00 B. $21.38 C. $22.89 D. $24.78