Predetermined Factory Overhead Rate Street Runner 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 $767,200 Shop direct labor 560,000 Shop and repair equipment depreciation 63,300 Shop supervisor salaries 126,100 Shop property taxes 32,000 Shop supplies 24,600 Advertising expense 15,300 Administrative office salaries 66,000 Administrative office depreciation expense 8,400 Total costs and expenses $1,712.900 The average shop direct labor rate is $14 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour