Bentley estimates manufacturing overhead of $3,251,600 for 2019 and will apply overhead to units produced based on 739,000 machine hours. During 2019, Bentley used $1,640,000 of raw materials, paid $5,335,800 of direct labor, generated 734,000 machine hours, and produced 2,190,000 units.

Required: Calculate Bentleys predetermined overhead rate and cost per unit of production for 2019. (Round your answers to 2 decimal places.)