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		$920,600
Shop direct labor		672,000
Shop and repair equipment depreciation		81,100
Shop supervisor salaries		225,600
Shop property taxes		41,000
Shop supplies		31,500
Advertising expense		18,400
Administrative office salaries		79,200
Administrative office depreciation expense		10,100
	Total costs and expenses	$2,079,500

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. $fill in the blank 1 per direct labor hour