Predetermined Factory Overhead Rate Street 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 $1,342,600 Shop supplies 980,000 Shop and repair equipment depreciation. 50,300 Shop supervisor salaries 139,900 Shop property taxes 25,400 19,600 26,900 115,500 14,800 $2,715,000 Advertising expense Administrative office salaries Administrative office depreciation expense Total costs and expenses 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