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 Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property tax Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense $719,300 525,000 32,100 89,300 16,200 12,400 14,400 61,900 7,900 $1,478,500 Total costs and expenses The average shop direct labor rate is $21 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour