Entries for Direct Labor and Factory Overhead Schumacher Industries Inc. manufactures recreational vehides. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows: Job 11-101 $1,840 1,250 Job 11-102 Job 11-103 990 Job 11-104 1,510 Job 11-105 990 Factory supervision 860 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $20 per direct labor hour. The direct labor rate is $14 per hour. a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. b. Journalize the entry to apply factory overhead to production for June. If an amount box does not require an entry, leave it blank. 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 as follows: Engine parts $1,386,400 Shop direct labor 1,012.000 Shop and repair equipment depreciation 50,200 Shop supervisor salaries 139,600 Shop property taxes 25,300 Shop supplies 19,500 Advertising expense 27,700 Administrative office salaries 119,200 Administrative office depreciation expense 15,300 Total costs and expenses $2,795,200 The average shop direct labor rate is $22.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour