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 Shop direct labor $652,100 476,000 Shop and repair equipment depreciation 49,700 Shop supervisor salaries 138,300 Shop property taxes 25,100 Shop supplies 19,300 Advertising expense Administrative office salaries Administrative office depreciation expense 13,000 56,100 7,200 Total costs and expenses $1,436,800 The average shop direct labor rate is $17.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour