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		$963,100
Shop direct labor		703,000
Shop and repair equipment depreciation		31,700
Shop supervisor salaries		88,100
Shop property taxes		16,000
Shop supplies		12,200
Advertising expense		19,300
Administrative office salaries		82,800
Administrative office depreciation expense		10,600
	Total costs and expenses	$1,926,800

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