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 $1,064,500 Shop direct labor 777,000 Shop and repair equipment depreciation 51,500 Shop supervisor salaries 143,100 Shop property taxes 26,000 Shop supplies 19,900 Advertising expense 21,300 Administrative office salaries 91,500 Administrative office depreciation expense 11,700 Total costs and expenses $2,206,500 The average shop direct labor rate is $21.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour