Predetermined Factory Overhead Rate

Willies Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows:

Engine parts		$582,300
Shop direct labor		425,000
Shop and repair equipment depreciation		23,000
Shop supervisor salaries		64,000
Shop property tax		11,600
Shop supplies		8,900
Advertising expense		11,600
Administrative office salaries		50,100
Administrative office depreciation expense		6,400
	Total costs and expenses	$1,182,900

The average shop direct labor rate is $17 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. $ per direct labor hour