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 $657,600 Shop direct labor 480,000 Shop and repair equipment depreciation 47,500 Shop supervisor salaries 132,100 Shop property taxes 24,000 Shop supplies 18,400 Advertising expense 13,200 Administrative office salaries 56,600 Administrative office depreciation expense 7,200 Total costs and expenses $1,436,600 The average shop direct labor rate is $16.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. X per direct labor hour