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		$582,300
Shop direct labor		425,000
Shop and repair equipment depreciation		23,500
Shop supervisor salaries		65,500
Shop property taxes		11,900
Shop supplies		9,100
Advertising expense		11,600
Administrative office salaries		50,100
Administrative office depreciation expense		6,400
	Total costs and expenses	$1,185,400

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. $fill in the blank 1 per direct labor hour