Homework, Chapter 16 Predetermined Factory Overhead Rate 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 $776,800 Shop direct labor 567,000 Shop and repair equipment depreciation 33,500 Shop supervisor salaries 93,200 Shop property taxes 16,900 Shop supplies 13,000 Advertising expense 15,500 Administrative office salaries 66,800 Administrative office depreciation expense 8,500 Total costs and expenses $1,591,200 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