Bentley estimates manufacturing overhead of $2,099,600 for 2022 and will apply overhead to units produced based on 724,000 machine hours. During 2022, Bentley used $1,490,000 of raw materials, paid $2,871,300 of direct labor, generated 719,000 machine hours, and produced 2,040,000 units. Required: Calculate Bentley's predetermined overhead rate and cost per unit of production for 2022. Note: Round your answers to 2 decimal places