Pre etermined 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 $1.644,000 Shop direct labor 1,200,000 Shop and repair equipment depreciation 48,200 Shop supervisor salaries 133,900 Shop property taxes 24,300 Shop supplies 18,600 Advertising expense 32,900 Administrative office salaries 141,400 Administrative office depreciation expense 18,100 Total costs and expenses $3,261,400 The average shop direct labor rate is $24.00 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour