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		$1,150,800
Shop direct labor		840,000
Shop and repair equipment depreciation		67,400
Shop supervisor salaries		187,400
Shop property taxes		34,000
Shop supplies		26,200
Advertising expense		23,000
Administrative office salaries		99,000
Administrative office depreciation expense		12,700
	Total costs and expenses	$2,440,500

The average shop direct labor rate is $20.00 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