Predetermined Factory Overhead Rate Road Runner 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 $1,048,100 765,000 Shop and repair equipment depreciation 71,300 Shop supervisor salaries 198,100 Shop property taxes 36,000 27,600 21,000 90,100 11,500 $2,268,700 Shop supplies Advertising expense Administrative office salaries Administrative office depreciation expense Total costs and expenses 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