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:

Line Item Description Amount

Engine parts $$1,165,900$

Shop direct labor $851,000$

Shop and repair equipment depreciation $40,400$

Shop supervisor salaries $112,300$

Shop property taxes $20,400$

Shop supplies $15,600$

Advertising expense $23,300$

Administrative office salaries $100,300$

Administrative office depreciation expense $12,800$

Total costs and expenses $$2,342,000$

The average shop direct labor rate is $$23\mathrm{.}00$ per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent.

fill in the blank $1$ of $1$$

per direct labor hour