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 $1,296,000 946,000 Shop and repair equipment depreciation 39,600 Shop supervisor salaries 110,000 Shop property taxes 20,000 Shop supplies 15,300 Advertising expense 25,900 Administrative office salaries Administrative office depreciation expense 111,500 14,300 Total costs and expenses $2,578,600 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