Predetermined Factory Overhead Rate 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 Shop direct labor $712,400 520,000 28,400 70.900 Shop and repair equipment depreciation Shop supervisor salaries Shop property tax Shop supplies 14,300 11.000 Advertising expense Administrative office salaries 14,200 61,300 7,800 Administrative office depreciation expense Total costs and expenses $1,448,300 The average shop direct labor rate is $20 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour