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 $1,545,400 1,128,000 Shop and repair equipment depreciation 68,400 Shop supervisor salaries 190,200 Shop property taxes 34,500 Shop supplies 26,500 Advertising expense 30,900 Administrative office salaries 132,900 Administrative office depreciation expense 17,000 Total costs and expenses $3,173,800 The average shop direct labor rate is $24.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour