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 $986,400 Shop direct labor 720,000 Shop and repair equipment depreciation 44,900 Shop supervisor salaries 125,000 Shop property taxes 22,700 Shop supplies 17,400 Advertising expense 19,700 Administrative office salaries 84,800 Administrative office depreciation expense 10,900 Total costs and expenses $2,031,800 The average shop direct labor rate is $24 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour