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 $942,600 688,000 Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property taxes 40,500 112,600 20,400 Shop supplies 15,700 18,900 Advertising expense Administrative office salaries 81,100 Administrative office depreciation expense 10,400 Total costs and expenses $1,930,200 The average shop direct labor rate is $16 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. s per direct labor hour