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		$986,400
Shop direct labor		720,000
Shop and repair equipment depreciation		42,400
Shop supervisor salaries		117,800
Shop property tax		21,400
Shop supplies		16,400
Advertising expense		19,700
Administrative office salaries		84,800
Administrative office depreciation expense		10,900
	Total costs and expenses	$2,019,800

The average shop direct labor rate is $20 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. $ per direct labor hour