obj EX 2-10 Predetermined factory overhead rate Spring Street Engine Shop uses a job order cost system to determine the cost of performi engine repair work. Estimated costs and expenses for the coming period are as follows: Engine parts Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property taxes Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense $875,000 660,000 44,500 138,000 27,500 10,000 22,100 73,500 8,600 $1,859,200 Total costs and expenses The average shop direct labor rate is $30 per hour. Determine the predetermined shop overhead rate per direct labor hour