Bentley estimates manufacturing overhead of $1, 949, 400 for 2013 and will apply overhead to units produced based on 722,000 machine hours. During 2013, Bentley used $1, 470,000 of raw materials, paid $2, 573, 300 of direct labor, generated 717,000 machine hours, and produced 2, 020,000 units. Calculate Bentley's predetermined overhead rate for 2013. (Round your answer to 2 decimal places.) Predetermined overhead rate $ 2.70 per MH Calculate Bentley's cost per unit of production for 2013. (Round your answer to 2 decimal places.) Cost per unit $ 2.00 per unit