Required Calculate Acme's total manufacturing costs for May Calculate predetermined overhead rate and unit cost Bentley estimates man. ufacturing overhead of $1,800,000 for 2016 and will apply overhead to units producef based on 720,000 machine hours. During 2016, Bentley used $1,450,000 of raw m rials, paid $2,282,500 of direct labor, generated 715,000 machine hours, and produced 2,000,000 units Required: Calculate Bentley's predetermined overhead rate and cost per unit of production for 2016