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 $657,600 Shop direct labor 480,000 Shop and repair equipment depreciation 36,600 Shop supervisor salaries Shop property taxes Shop supplies 14,200 Advertising expense Administrative office salaries Administrative office depreciation expense 7.200 Total costs and expenses $1,385,600 The average shop direct labor rate is $16.00 per hour. 101,700 18,500 13,200 56,600 Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. 4.60 X per direct labor hour