Bentley estimates manufacturing overhead of $3,173,400 for 2016 and will apply overhead to units produced based on 738,000 machine hours. During 2016, Bentley used $1,630,000 of raw materials, paid $5,158,900 of direct labor, generated 733,000 machine hours, and produced 2,180,000 units.

Required:

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