CH 16 EXERCISES 3,4,8,10,14.15 eBook Show Me How Calculator Predetermined Factory Overhead Rate Spring Street 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: $875,000 660,000 Engine parts Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries 44,500 138,000 Shop property taxes 27,500 Shop supplies 10,000 Advertising expense 22,100 Administrative office salaries 73,500 Administrative office depreciation expense 8,600 Total costs and expenses $1,859,200 The average shop direct labor rate is $30 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round to the nearest cent. $ per direct labor hour