Question: predetermined factory overhead rate spring street engine shop uses a...

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:

Engine parts		$838,400
Shop direct labor		612,000
Shop and repair equipment depreciation		58,600
Shop supervisor salaries		162,800
Shop property tax		29,500
Shop supplies		22,700
Advertising expense		16,800
Administrative office salaries		72,100
Administrative office depreciation expense		9,200
	Total costs and expenses	$1,822,100

The average shop direct labor rate is $17 per hour.

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