Bentley estimates manufacturing overhead of $2,175,000 for 2013 and will apply overhead to units produced based on 725,000 machine hours. During 2013, Bentley used $1,500,000 of raw materials, paid $3,023,000 of direct labor, generated 720,000 machine hours, and produced 2,050,000 units.

Required:

Calculate Bentleys predetermined overhead rate for 2013. (Round your answer to 2 decimal places.)

Required:

Calculate Bentleys cost per unit of production for 2013. (Round your answer to 2 decimal places.)