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 $712,400 Shop direct labor 520,000 Shop and repair equipment depreciation 46,200 Shop supervisor salaries 128,400 Shop property taxes 23,300 Shop supplies 17.900 Advertising expense 14,200 Administrative office salaries 61,100 Administrative office depreciation expense 7,800 Total costs and expenses $1,531,500 The average shop direct labor rate is $20.00 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent per direct labor hour