D 1 Reading eBook Show Me How Predetermined Factory Overhead Rate Exotic 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 av Follows: Engine parts $1,233,000 Shop direct labor 900,000 Shop and repair equipment depreciation 50,100 Shop supervisor salaries 139,200 Shop property taxes 25,300 Shop supplies 19.400 Advertising expense 24,700 Administrative office salaries 106,000 Administrative office depreciation expense 13,600 Total costs and expenses $2,511,300 The average shop direct labor rate is $20.00 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. 4.70 x per direct inbor hour Feed Factory overhead is applied based on direct labor hours