The following information pertains to Craze Company: Service Departments Personnel Budgeted overhead $160,000 Direct labor-hours 2,000 Machine-hours Producing Departments Maintenance Fabrication Assembly $300,000 $280,000 $320,000 2,500 8,000 10,000 12,000 8,000 5 15 25 Number of employees 4 Craze Company 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 (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: Select one: A. $64.10 B. $42.00 C. $69.55 D. $65.00