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 $754,900 Shop direct labor 551,000 Shop and repair equipment depreciation 41,600 Shop supervisor salaries 115,600 Shop property taxes 21,000 Shop supplies 16,100 Advertising expense 15,100 Administrative office salaries 64,900 Administrative office depreciation expense 8,300 Total costs and expenses $1,588,500 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