Predetermined Factory Overhead Ratn Exotic Engine Shop uses a job order cost system to determine the cost of performing engine repair work

Predetermined Factory Overhead Ratn Exotic Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated conts and expenses for the coming period areas follows: Engine parts 51,093,300 Shop direct labor 798,000 Shop and repair equipment depreciation 64,200 Shop supervisor salaries 178,600 Shop property taxes 32,400 Shop supplies 25,000 Advertising expense 21,900 Administrative office salaries 94,000 Administrative office depreciation expense 12,000 Total costs and expenses $2,319,400 The average stop direct labor rate is $21.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour