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 $822,000 Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property taxes Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense Total costs and expenses The average shop direct labor rate is $20 per hour. 600,000 36,000 100,000 18,100 13,900 16,400 70,700 9,000 $1,686,100 Determine the predetermined shop overhead rate per direct labor hour. Round your answer to the nearest cent. 20 X per direct labor hour Feedback