Caloulator 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 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 salaries Administrative office depreciation expense $1,109,700 810,000 76,100 211,500 38,400 29,500 22,200 95,400 12,200 $2,405,000 Total costs and expenses The average shop direct labor rate is $18 per hour. Determine the predetermined shop overhead rate per direct labor hour, Round the answer to nearest whole cent. per direct labor hour