.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	$875,000
Shop direct labor	660,000
Shop and repair equipment depreciation	44,500
Shop supervisor salaries	138,000
Shop property taxes	27,500
Shop supplies	10,000
Advertising expense	22,100
Administrative office salaries	73,500
Administrative office depreciation expense	8,600
Total costs and expenses	$1,859,200

The average shop direct labor rate is $30 per hour.

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