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: Line Item Description Amount Engine parts $1,545,400 Shop direct labor 1,128,000 Shop and repair equipment depreciation 55,300 Shop supervisor salaries 153,800 Shop property taxes 27,900 Shop supplies 21,500 Advertising expense 30,900 Administrative office salaries 132,900 Administrative office depreciation expense 17,000 Total costs and expenses $3,112,700 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