Bentley estimates manufacturing overhead of $3,095,400 for 2016 and will apply overhead to units produced based on 737,000 machine hours. During 2016, Bentley used $1,620,000 of raw materials, paid $4,983,800 of direct labor, generated 732,000 machine hours, and produced 2,170,000 units. Required: Calculate Bentleys predetermined overhead rate and cost per unit of production for 2016. (Round your answers to 2 decimal places.)