Predetermined Factory Overhead Rate 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 Shop direct labor $1,257 500 550,000 Shop and repair equipment depreciation 91,000 Shop supervisor salaries Shop property taxes 250,000 40,000 15,000 Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense 75,000 175,000 12,500 Total costs and expenses $2.466,000 The average shop direct labor rates $25 per hour Determine the predetermined thop overhead rate per direct labor hour per direct labor hour