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 the coming period are as follows: Engine parts $679,500 Shop direct labor 496,000 Shop and repair equipment depreciation 27,900 Shop supervisor salaries 77.500 Shop property taxes 14,100 Shop Supplies 10,700 Advertising expense 13,600 Administrative office salaries Administrative office depreciation expense 7,500 Total costs and expenses $1,385,200 The average shop direct labor rate is $16.00 per hour 58.400 Determine the predetermined shop Overhead rate per direct labor hout Round the answer to nearest whole cent per direct labor hour