Predetermined Factory Overhead Rate Turbo Shop uses job order costing to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows: Engine parts Shop direct labor $1,386,400 1,012,000 Shop and repair equipment depreciation 54,100 Shop supervisor salaries 150,500 Shop property taxes 27,300 Shop supplies 21,100 Advertising expense 27.700 Administrative office salaries 119,200 Administrative office depreciation expense 15,300 Total costs and expenses $2,013,000 The average shop direct labor rate is $22.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour-