Pined For Overhead Rate Soring Street Engine Shop uses border cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows Engine parts 3822.000 Shop direct labor 600,000 Shop and repair equipment depreciation 34,700 Shop up calares 96,400 Shop property tax 17.500 She supplies 13:400 Advertising expense 16,400 Administrative office se 70,700 Administrative office depreciation expense 9,000 Totat costs and expenses $1,680,100 The precorre is one hour bermine the determine whetheart direct labore Round the ones who con