Bentley estimates manufacturing overhead of $2,402,400 for 2022 and will apply overhead to units produced based on 728,000 machine hours. During 2022, Bentley used $1,530,000 of raw materials, paid $3,488,900 of direct labor, generated 723,000 machine hours, and produced 2,080,000 units. Required: Colculate Bentiey's predetermined overhead rate and cost per unit of production for 2022 Note: Round your answers to 2 decimal places