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 control period are as follows: Engine parts $613,800 Shop direct labor 448,000 Shop and repair equipment depreciation 28,800 Shop supervisor salaries 80,000 Shop property taxes 14,500 Shop supplies 11,100 Advertising expense 12,300 Administrative office salaries 52,800 Administrative office depreciation expense 6,800 Total costs and expenses $1,268,100 The average shop direct labor rate is $16.00 per hour. Determine the predetermined shop overhead rate per direct labor hour, Round the answer to nearest whole cent. per direct labor hour