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 Shop direct labor Shop and repair equipment depreciation Shop supervisor salaries Shop property tax Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense $613,800 448,000 46,700 129,900 23,600 18,200 12,300 52,800 6,800 $1,352,100 Total costs and expenses The average shop direct labor rate is $16 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour