6 The Red Company is a relatively new company. The company's accountant has assembled the following information pertaining to the company's operations budget for the year ended December 31, 2020: Skipped Sales price Direct materials cost Direct materials required for production Budgeted direct labour cost Variable manufacturing overhead rate Depreciation (non) Factory depreciation Modpeted fixed manufacturing overhead $ 40 per unit $ 8 per unit of direct materials 2 units per unit of product $ 40 per hour $ 25 per direct labour hour $163,000 $243,000 $143,000 excluding depreciation Previous year (Actual) Quarter 4 2020 Quarter Quarter 4 Year 9,850 9,850 78,800 $ 73,800 $ Direct materials inventory Quantity Cost Finished goods inventory Quantity Cost Direct labour Hours Dollars Production quantity Sales revenue 9,850 28,800 $ 78,800 $ 2,530 $ ? 2,480 $ 62,775 2,430 $ 99,000 24,300 5963,000 $410,200 2,565 2,485 10,300 $ 184,400 $101,200 $ 403,000 25,650 24,850 103,000 $1,023,000 $981,000 $4,000,000 $ 414, 400 $411,460 $1,642,560 Required: 1. Calculate the predetermined overhead rate per direct labour hour for the year and the overhead cost per unit. (Round "Overhead cost per unit" to 2 decimal places.)