determined Factory Overhead Rate Novus 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 taxs Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense Pre $513,800 375,000 24,600 68,400 12,400 9,600 10,300 44,200 5,700 $1,064,000 Total costs and expenses The average shop direct labor rate is $15 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round your answer to the nearest cent. per direct labor hour