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 $1,052,200 Shop direct labor 768,000 Shop and repair equipment depreciation 55,500 Shop supervisor salaries 154,200 Shop property tax 28,000 Shop supplies 21,500 Advertising expense 21,000 Administrative office salaries 90,500 Administrative office depreciation expense 11,600 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