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		$805,600
Shop direct labor		588,000
Shop and repair equipment depreciation		63,800
Shop supervisor salaries		177,400
Shop property taxes		32,200
Shop supplies		24,800
Advertising expense		16,100
Administrative office salaries		69,300
Administrative office depreciation expense		8,900
	Total costs and expenses	$1,786,100

The average shop direct labor rate is $14.00 per hour.

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