Bentley estimates manufacturing overhead of $2,708,400 for 2019 and will apply overhead to units produced based on 732,000 machine hours. During 2019, Bentley used $1,570,000 of raw materials, paid $4,135,300 of direct labor, generated 727,000 machine hours, and produced 2,120,000 units. Required: Calculate Bentley's predetermined overhead rate and cost per unit of production for 2019. (Round your answers to 2 decimal places.) Predetermined overhead rate per MH Cost per unit