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: $811,000 592,000 Engine parts Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property taxes Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense Total costs and expenses 43,500 121,100 22,000 16,900 16,200 69,700 8,900 $1,701,300 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. per direct labor hour