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 as follows: Engine parts $1,183,700 Shop direct labor 864,000 Shop and repair equipment depreciation 64,700 Shop supervisor salaries 179,900 Shop property taxes Shop supplies > Advertising expense 32,700 25,100 23,700 Administrative office salaries Administrative office depreciation expense Total costs and expenses 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. per direct labor hour 101,800 13,000 $2,488,600