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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 $596,000
Shop direct labor 435,000
Shop and repair equipment depreciation 44,100
Shop supervisor salaries 122,500
Shop property taxes 22,200
Shop supplies 17,100
Advertising expense 11,900
Administrative office salaries 51,300
Administrative office depreciation expense 6,600
Total costs and expenses $1,306,700

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. $fill in the blank 1 per direct labor hour

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