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 $993,300 Shop direct labor 725,000 Shop and repair equipment depreciation 45,900 Shop supervisor salaries 127,700 Shop property taxes 23,200 Shop supplies 17,800 Advertising expense Administrative office salaries Administrative office depreciation expense 19,900 85,400 10,900 Total costs and expenses $2,049,100 The average shop direct labor rate is $25.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. $ per direct labor hour