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 $1.197,400 Shop direct latior 874,000 Shop and repair equipment depreciation 50,000 Shop supervisor salaries 167.000 Shop property taxes 30,300 Shop supplies 23,300 Advertising expense 23.900 Administrative office salaries 103,000 Administrative office depreciation expense 13,200 Total costs and expenses $2,492,200 The average shop direct labor rate is $19.00 per hour Determine the predetermined shop overhead rate per direct labor hour Hound the answer to nearest whole cent. per direct labor hour