Question.

Bentley estimates manufacturing overhead of $ 2,862.,600 for 2019 and will apply overhead to units produced based on 734,000 machine hours. During 2019, Bentley used $ 1,590,000 of raw materials, paid $ 4,469,300 of direct labor, generated 729,000 machine hours, and produced 2,140,000 units.

Calculate Bentley's predetermined overhead rate and cost per unit of production for 2019.