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 $1,370,000 Shop direct labor 1,000,000 Shop and repair equipment depreciation 83,500 Shop supervisor salaries 232,100 Shop property taxes 42,100 32,300 Shop supplies Advertising expense 27,400 Administrative office salaries 117,800 Administrative office depreciation expense 15,100 Total costs and expenses $2,920,300 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