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875,000 Predetermined Factory Overhead Rate 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 $1,198,800 Shop direct labor Shop and repair equipment depreciation 49,400 Shop supervisor salaries 137.400 Shop property taxes 24,900 Shop supplies 19,300 Advertising expense 24,000 Administrative office salaries 103,100 Administrative office depreciation expense 13,200 Total costs and expenses $2,445,100 the average shop direct labor rate is $25 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cont. per direct labor hour