Spring Street Engine Shop uses a job order cost system to determine t follows: the cost of performing engine repair work. Estimated costs and expenses for the coming period are as Engine parts Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property tax Shop supplies Advertising expense Administrative office salaries Administrative office deprecation expense $1,609,800 1,175,000 54,300 151,000 27,400 21,100 32,200 38,400 17,700 $3,226,900 Total costs and expenses The average shop direct labor rate is $25 per hour Determine the predetermned shop overhead rate per direct labor hour Round the answer to nearest whole cent. direct labor hour. Round the answer to nearest whole cent 30X perdirect labor hour