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 $801,500 Shop direct labor 585,000 Shop and repair equipment depreciation 63,400 Shop supervisor salaries 176,400 Shop property taxes 32,000 Shop supplies 24,600 Advertising expense Administrative office salaries 16,000 68,900 8,800 $1,776,600 Administrative office depreciation expense Total costs and expenses The average shop direct labor rate is $15.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour