Exotic Engine Shop uses ajob order cost systemto determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows:

Engine parts$690,500Shop direct labor504,000Shop and repair equipment depreciation37,700Shop supervisor salaries105,000Shop property taxes19,100Shop supplies14,600Advertising expense13,800Administrative office salaries59,400Administrative office depreciation expense7,600Total costs and expenses$1,451,700

The average shop direct labor rate is $14.00 per hour.

Determine the predetermined shop overhead rate per direct labor hour.Round the answer to nearest whole cent.