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 $719,300 525,000 Shop and repair equipment depreciation 23,500 Shop supervisor salaries 65,500 Shop property taxes 11,900 Shop supplies 9,100 Advertising expense Administrative office salaries Administrative office depreciation expense 14,400 61,900 7,900 Total costs and expenses $1,438,500 The average shop direct labor rate is $21.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour