Hotshot Solar Shop uses a job order cost system to determine the cost of performing solar repair work. Estimated costs and expenses for the coming period are as follows: Solar parts $75,000 Shop direct labor 66,000 Shop repair equip. depreciation 4,500 Shop supervisors salaries 13,800 Shop property taxes 2,500 Shop supplies 23,200 Advertising 2,200 President's salary 7,500 Admin office depreciation 8,000 Total costs and expenses $202,700 The average shop direct labor rate is $15.00 per hour Determine the following $ a) What is the total shop overhead b) Shop direct labor hours $ c) Determine the predetermined shop overhead rate per direct labor hour