Overhead Rate

Turbo Shop uses job order costing to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows:

Line Item Description	Amount
Engine parts	$657,600
Shop direct labor	480,000
Shop and repair equipment depreciation	37,700
Shop supervisor salaries	104,700
Shop property taxes	19,000
Shop supplies	14,600
Advertising expense	13,200
Administrative office salaries	56,600
Administrative office depreciation expense	7,200
Total costs and expenses	$1,390,600

The average shop direct labor rate is $15.00 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. fill in the blank 1 of 1$ per direction labor hours