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Bentley estimates manufacturing overhead of $2,862,600 for 2019 and will apply overhead to units produced based on 734,000 machine hours. During 2019, Bentley used $1,590,000

Bentley estimates manufacturing overhead of $2,862,600 for 2019 and will apply overhead to units produced based on 734,000 machine hours. During 2019, Bentley used $1,590,000 of raw materials, paid $4,469,300 of direct labor, generated 729,000 machine hours, and produced 2,140,000 units.

Calculate Bentleys cost per unit of production for 2019.

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