Exotic 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 $1,074,100 784,000 Shop and repair equipment depreciation 86,000 Shop supervisor salaries 239,100 Shop property taxes 43,400 33,300 21,500 92,400 11,800 $2,385,600 Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense Total costs and expenses The average shop direct labor rate is $16.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour