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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

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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 $904,200 Shop direct labor 660,000 Shop and repair equipment depreciation 47,100 Shop supervisor salaries 130,900 Shop property taxes 23,800 Shop supplies 18,200 Advertising expense 18,100 Administrative office salaries 77,800 Administrative office depreciation expense 9,900 Total costs and expenses $1,890,000 The average shop direct labor rate is $15.00 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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