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 $1,183,700 Shop direct labor 864,000 Shop and repair equipment depreciation 86,300 Shop supervisor salaries 239,900 Shop property taxes 43,500 Shop supplies 33,500 Advertising expense 23,700 Administrative office salaries 101,800 Administrative office depreciation expense 13,000 Total costs and expenses $2,589,400 The average shop direct labor rate is $18.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. X per direct labor hour