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 $876,800 Shop direct labor 640,000 Shop and repair equipment depreciation 60,800 Shop supervisor salaries 169,000 30,700 Shop property taxes Shop supplies 23,500 Advertising expense 17,500 Administrative office salaries 75,400 Administrative office depreciation expense 9,600 Total costs and expenses $1,903,300 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