Predetermined Factory Overhead Rate Road Runner Engine Shop uses a job order cort system to determine the cost of performing engine repair work Estated costs and exposes for the coming period tras los Engine parts $810,000 Shop direct labor 770,000 Shop and repair equipment depreciation 64.000 Shop Supervisor salaries 212,000 Shop property taxes 35,000 Shop supplies 18,000 Advertising expense 44,000 Administrative office se 73.100 Administrative office depreciation expense 12.000 Total costs and expenses $2,038,000 The average shop direct oborrate is 522 per hour Determine the predetermined shop overhead rabe per director hour. Round the answer to nearest whole cent per direct inbor hour