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Engine parts $813,800 Shop direct labor 594,000 Shop and repair equipment depreciation 32,400 Shop supervisor salaries 90,000 Shop property taxes 16,300 Shop supplies 12,500 Advertising

Engine parts $813,800
Shop direct labor 594,000
Shop and repair equipment depreciation 32,400
Shop supervisor salaries 90,000
Shop property taxes 16,300
Shop supplies 12,500
Advertising expense 16,300
Administrative office salaries 70,000
Administrative office depreciation expense 9,000
Total costs and expenses $1,654,300

The average shop direct labor rate is $22 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round your answer to the nearest cent. $fill in the blank 1 per direct labor hour

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