The following information pertains to Gus Company:

Service Departments

Producing Departments

	Personnel	Maintenance	Fabrication	Assembly
Budgeted overhead	$320,000	$576,000	$560,000	$640,000
Direct labor-hours	4,000	5,000	16,000	20,000
Machine-hours			24,000	16,000
Number of employees	8	10	30	50

Gus 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:

		$42.00
		$52.76
		$64.10
		$69.55