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		$1,644,000
Shop direct labor		1,200,000
Shop and repair equipment depreciation		72,900
Shop supervisor salaries		202,800
Shop property tax		36,800
Shop supplies		28,300
Advertising expense		32,900
Administrative office salaries		141,400
Administrative office depreciation expense		18,100
	Total costs and expenses	$3,377,200

The average shop direct labor rate is $25 per hour.

Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. $ per direct labor hour