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 $882,300 Shop direct labor 544,000 Shop and repair equipment depreciation 39,500 Shop supervisor salaries 110,000 Shop property taxes 20,000 Shop supplies 15,300 Advertising expense 17,600 Administrative office salaries 75,900 Administrative office depreciation expense 9,700 Total costs and expenses 51,814,300 The average shop direct labor rate is $23 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour