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 $641,200 468,000 Shop and repair equipment depreciation 24,500 Shop supervisor salaries 68,100 Shop property taxes 12,400 9,400 12,800 55,100 7,100 $1,298,600 Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense Total costs and expenses 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. 5 X per direct labor hour