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 a follows: Engine parts $1,102,900 Shop direct labor 805,000 Shop and repair equipment depreciation 33,700 Shop supervisor salaries 93,700 Shop property taxes 17,000 Shop supplies 13,100 Advertising expense 22,100 Administrative office salaries 94,800 Administrative office depreciation expense 12,100 Total costs and expenses $2,194,400 The average shop direct labor rate is $23.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. $ per direct labor hour