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 $671,300 Shop direct labor 490,000 Shop and repair equipment depreciation 45,700 Shop supervisor salaries 127,000 Shop property taxes 23,100 Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense 17,700 13,400 57,700 7,400 Total costs and expenses $1,453,300 The average shop direct labor rate is $14.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour