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6. Street Runner Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for

6. Street Runner Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows:

Engine parts $1,015,200
Shop direct labor 741,000
Shop and repair equipment depreciation 50,900
Shop supervisor salaries 141,600
Shop property taxes 25,700
Shop supplies 19,700
Advertising expense 20,300
Administrative office salaries 87,300
Administrative office depreciation expense 11,200
Total costs and expenses $2,112,900

The average shop direct labor rate is $19 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. $_______ per direct labor hour

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