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 5904,200 Shop direct labor 660,000 Shop and repair equipment depreciation 77,200 Shop Supervisor salaries 214,700 Shop property taxes 39,000 Shop Supplies 29,900 Advertising expense 15,100 Administrative office salaries 77,800 Administrative office depreciation expense 9,900 Total costs and expenses $2,030,800 The average shop direct labor rate is $15.00 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour