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 51,404,300 Shop direct labor 1,025,000 Shop and repair equipment depreciation 47.400 Shop supervisor salaries 131,700 Shop property taxes 23.900 Shop supplies 38,400 Advertising expense 28.100 Administrative office salaries 120,000 Administrative office depreciation expense 15,400 Total costs and expenses $2,815,000 The average shop direct labor rate is 125.00 per hour Determine the predetermined shop overhead rate per direct labor hour Hound the answer to nearest whole cent. per direct labor hour