Mini-Exercise 13-2 (Algo) Calculate predetermined overhead rate and unit cost LO 13-5, 13-6 Bentley estimates manufacturing overhead of $2,250,600 for 2022 and will apply overhead to units produced based on 726,000 machine hours. During 2022, Bentley used $1,510,000 of raw materials, paid $3,176,500 of direct labor, generated 721,000 machine hours, and produced 2,060,000 units. Required: Calculate Bentley's predetermined overhead rate and cost per unit of production for 2022. Note: Round your answers to 2 decimal places