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 $1,159,000 Shop direct labor 846,000 Shop and repair equipment depreciation 75,400 Shop supervisor salaries 209,700 Shop property taxes 38,100 Shop supplies 29,300 Advertising expense 23,200 Administrative office salaries 99,700 Administrative office depreciation expense 12,700 Total costs and expenses $2,493,100 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. $ per direct labor hour