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 $$537,000$

Shop direct labor $392,000$

Shop and repair equipment depreciation $42,500$

Shop supervisor salaries $118,300$

Shop property taxes $21,500$

Shop supplies $16,500$

Advertising expense $10,700$

Administrative office salaries $46,200$

Administrative office depreciation expense $5,900$

Total costs and expenses $$1,190,600$

The average shop direct labor rate is $$14\mathrm{.}00$ per hour.

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

fill in the blank $1$ of $1$$

per direct labor hour