Bentley estimates manufacturing overhead of $1,200,000 for 2022 and will apply overhead to units produced based on 400,000 machine hours. During 2022, Bentley used $1,280,000 of raw materials, paid $1,620,000 of direct labor, generated 420,000 machine hours, and produced 1,000,000 units.

Required:
Calculate Bentley’s predetermined overhead rate and cost per unit of production for 2022.