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 $978,200 Shop direct labor 714,000 Shop and repair equipment depreciation 39,500 Shop supervisor salaries 110,000 Shop property taxes 20,000 Shop supplies 15,300 Advertising expense 19,600 Administrative office salaries 84,100 Administrative office depreciation expense 10,800 Total costs and expenses $1,991,500 The average shop direct labor rate is $17.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour