The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Process Job 301 Job 302 Job 303 Improvement Tom Couro 9 15 14 2 David Clancy 13 13 14 1 Jose Cano 10 11 16 3 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $33 David Clancy 36 Jose Cano 26 Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 520 Wages Expense 133 Factory Overhead 531 Selling Expenses 134 Finished Goods 532 Insurance Expense 141 Supplies 533 Utilities Expense 142 Prepaid Insurance 534 Office Supplies Expense 143 Prepaid Expenses 540 Administrative Expenses 181 Land 560 Depreciation Expense-Factory 191 Factory 590 Miscellaneous Expense 192 Accumulated Depreciation-Factory 710 Interest Expense Chart of Accounts LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 2 3 Spring Street 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 $931,600 Shop direct labor 680,000 Shop and repair equipment depreciation 51,400 Shop supervisor salaries 142,800 Shop property tax 25,900 Shop supplies 19,900 Advertising expense 18,600 Administrative office salaries 80,100 Administrative office depreciation expense 10,200 Total costs and expenses $1,960,500 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