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: Engine parts Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property tax Shop supplies Advertising expense Administrative office salanies Administrative office depreciation expense $582,300 425,000 43,900 122,000 22,100 17,000 1,600 50,100 ,400 $1,280,400 Total costs and expenses 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 laber hour