Novus Engine Shop uses a job order test system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows: Engine parts $712,400 Shop direct labor 520,000 Shop and repair equipment depreciation 30,000 Shop supervisor salaries 83,500 Shop property.r taxes 15,200 Shop supplies 11,700 Advertising expense 14,200 ' Administrative office salaries 61,300 Administrative office depreciation expense 2,800 Total costs and expenses $1,456,100 The average shop direct labor rate is $20 per hour. Determine the predetermined stop overread rate per direct labor hour. Round your answer to the nearest cent. 5:] per direct labor hour