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 $1,249,400 Shop direct labor 912,000 Shop and repair equipment depreciation 62,700 Shop supervisor salaries 174,200 Shop property taxes 31,600 Shop supplies 24,300 Advertising expense 25,000 Administrative office salaries 107,400 Administrative office depreciation expense 13,700 Total costs and expenses $2,600,300 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