If Street Runner 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$1,134,400Shop direct labor828,000Shop and repair equipment depreciation45,500Shop supervisor salaries126,400Shop property taxes22,900Shop supplies17,600Advertising expense22,700Administrative office salaries97,600Administrative office depreciation expense12,500Total costs and expenses$2,307,600

The average shop direct labor rate is $23 per hour.

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

$fill in the blank 1

per direct labor hour