Predetermined Factory Overhead Rate Spring Street 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 $924,800 Shop direct labor 675,000 Shop and repair equipment depreciation 34,100 Shop supervisor salaries 94,800 Shop property tax 17,200 Shop Supplies 13,200 Advertising expense 18,500 Administrative office salaries 79,500 Administrative office depreciation expense 10,200 Total costs and expenses $1,867,300 The average shop direct labor rate is $25 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent per direct labor hour