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 $934,300 Shop direct labor 682,000 Shop and repair equipment depreciation 53,100 Shop supervisor salaries 147,600 Shop property taxes 26,800 Shop supplies 20,500 Advertising expense 18,700 Administrative office salaries 80,300 Administrative office depreciation expense 10,300 Total costs and expenses $1,973,600 The average shop direct labor rate is $22.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. 63.66) per direct labor hour