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Novus Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming

Novus 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 $1,117,900
Shop direct labor 816,000
Shop and repair equipment depreciation 70,900
Shop supervisor salaries 197,100
Shop property taxs 35,800
Shop supplies 27,400
Advertising expense 22,400
Administrative office salaries 96,100
Administrative office depreciation expense 12,300
Total costs and expenses $2,395,900

The average shop direct labor rate is $17 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round your answer to the nearest cent. $fill in the blank 1 per direct labor hour

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