Bentley estimates manufacturing overhead of $2,555,000 for 2013 and will apply overhead to units produced based on 730,000 machine hours. During 2013, Bentley used $1,550,000 of raw materials, paid $3,808,500 of direct labor, generated 725,000 machine hours, and produced 2,100,000 units.

1. Calculate Bentleys predetermined overhead rate for 2013

2.Calculate Bentleys cost per unit of production for 2013.