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 $746,000 Shop direct labor $46,000 Shop and repair equipment depreciation 23,900 Shop supervisor salaries 66,500 Shop property taxes Shop supplies Advertising expense 12,100 9,300 15,000 Administrative office salaries 64,300 Administrative office depreciation expense Total costs and expenses 8,200 $1,493,300 The average shop direct labor rate is $21.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour