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		$1,287,800
Shop direct labor		940,000
Shop and repair equipment depreciation		50,300
Shop supervisor salaries		139,800
Shop property taxes		25,400
Shop supplies		19,500
Advertising expense		25,800
Administrative office salaries		110,800
Administrative office depreciation expense		14,200
	Total costs and expenses	$2,613,600

The average shop direct labor rate is $20.00 per hour.

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 $1,287,800 Shop direct labor 940,000 Shop and repair equipment depreciation 50,300 Shop supervisor salaries 139,800 25,400 19,500 Shop property taxes Shop supplies Advertising expense Administrative office salaries 25,800 110,800 14,200 Administrative office depreciation expense Total costs and expenses $2,613,600 The average shop direct labor rate is $20.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour $ Feedback Check My Work Factory overhead is applied based on direct labor hours