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 $768,600 Shop direct labor 561,000 Shop and repair equipment depreciation 46,600 Shop supervisor salaries 129,600 Shop property taxes 23,500 Shop supplies 18,100 Advertising expense 15,400 Administrative office salaries 66,100 Administrative office depreciation expense 8,500 Total costs and expenses $1,637,400 The average shop direct labor rate is $17.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour