Predetermined Factory Overhead Rate Novus 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 a follows: Engine parts $937,100 Shop direct labor 684,000 Shop and repair equipment depreciation 39,000 Shop supervisor salaries 108,500 Shop property taxes 19,700 Shop supplies 15,200 Advertising expense 18,700 80,600 Administrative office salaries Administrative office depreciation expense 10,300 Total costs and expenses $1,913,100 The average shop direct labor rate is $18 per hour Determine the predetermined shop overhead rate per direct labor hour. Round your answer to the nearest cent. 50.34 X per direct labor hour