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 $1,013,800 Shop direct labor 740,000 Shop and repair equipment depreciation 38,800 Shop supervisor salaries 107,900 Shop property taxes 19,600 Shop supplies 15,000 Advertising expense 20,300 Administrative office salaries 87,200 Administrative office depreciation expense 11,200 Total costs and expensts $2,053,800 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. per direct labor hour