Fatima 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: Engine parts $822,000 Shop direct labor 600,000 Shop and repair equipment depreciation $42,200 Shop supervisor salaries $85,400 Shop property taxes $17,200 Shop supplies $13,400 Advertising expense 16,400 Administrative office salaries 70,700 Administrative office depreciation expense The average shop direct labor rate is $31.50 per hour. Determine the predetermined shop overhead rate per direct labor hour. 9,000

Fatima 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: Engine parts $822,000 Shop direct labor 600,000 Shop and repair equipment depreciation $42,200 Shop supervisor salaries $85,400 Shop property taxes $17,200 Shop supplies $13,400 Advertising expense 16,400 Administrative office salaries 70,700 Administrative office depreciation expense The average shop direct labor rate is $31.50 per hour. Determine the predetermined shop overhead rate per direct labor hour. 9,000