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 $1,178,200 Shop direct labor 860,000 Shop and repair equipment depreciation 37,700 Shop supervisor salaries 104,900 Shop property tax 19,000 Shop supplies 14,700 Advertising expense 23,600 Administrative office salaries 101,300 Administrative office depreciation expense 13,000 Total costs and expenses $2,352,400 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