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 $1,197,400 874,000 Shop and repair equipment depreciation 52,200 Shop supervisor salaries 145,100 Shop property taxes 26,300 Shop supplies 20,200 Advertising expense 23,900 Administrative office salaries 103,000 Administrative office depreciation expense 13,200 Total costs and expenses $2,455,300 The average shop direct labor rate is $19.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour