Bentley estimates manufacturing overhead of $3,017,600 for 2016 and will apply overhead to units produced based on 736,000 machine hours. During 2016, Bentley used $1,610,000 of raw materials, paid $4,810,500 of direct labor, generated 731,000 machine hours, and produced 2,160,000 units.

Required:

Calculate Bentleys predetermined overhead rate and cost per unit of production for 2016. (Round your answers to 2 decimal places.)

Predetermined overhead rate		per MH
Cost per unit		per unit