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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

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 $920,600
Shop direct labor 672,000
Shop and repair equipment depreciation 79,100
Shop supervisor salaries 219,900
Shop property taxes 39,900
Shop supplies 30,700
Advertising expense 18,400
Administrative office salaries 79,200
Administrative office depreciation expense 10,100
Total costs and expenses $2,069,900

The average shop direct labor rate is $14.00 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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