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 $863,100 Shop direct labor 630,000 Shop and repair equipment depreciation 53,200 Shop supervisor salaries 147,900 Shop property taxes 26,800 Shop supplies 20,600 Advertising expense Administrative office salaries Administrative office depreciation expense 17,300 74,200 9,500 Total costs and expenses $1,842,600 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. per direct labor hour