the following information pertains to craze company: service departments producing departments personnel maintenance fabrication assembly budgeted overhead $160,000 $300,000 $280,000 $320,000 direct labor-hours 2,000 2,500 8,000 10,000 machine-hours 12,000 8,000 number of employees 4 5 15 25 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: