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 $978,200 Shop direct labor 714,000 Shop and repair equipment depreciation 57,500 Shop supervisor salaries 159,800 Shop property taxes 29,000 Shop supplies 22,300 Advertising expense 19,600 Administrative office salaries 84,100 Administrative office depreciation expense 10,800 Total costs and expenses $2,075,300 The average shop direct labor rate is $21 per hour. Determine the predetermined shop overhead rate per direct labor hour, Round the answer to nearest whole cent. per direct labor hour