Predetermined Factory Overhead Rate Turbo Shop uses job order costing 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 $400,000 1,992,000 Shop and repair equipment depreciation 64,220 Shop supervisor salaries 210,000 Shop property taxes 57,390 Shop supplies 14,500 Advertising expense 32,000 Administrative office salaries Administrative office depreciation expense 230,000 12,000 Total costs and expenses $3,012,110 The average shop direct labor rate is $40.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. X per direct labor hour Feedback Check My Work The predetermined shop overhead rate is determined by dividing the estimated shop overhead by direct labor hours.