- /0.5 ii Question 5 of 14 View Policies Current Attempt in Progress Patricia Company has gathered the following information about its product. Direct materials: Each unit of product contains 3.0 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 10 pounds. Materials cost $4 per pound, but Patricia always takes the 2% cash discount all of its suppliers offer. Freight costs average $0.25 per pound, Direct labor. Each unit requires 1.9 hours of labor. Setup, cleanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Patricia's employees is $13.7. Payroll taxes and fringe benefits are an additional $2.3 per hour. Manufacturing overhead. Overhead is applied at a rate of $6.0 per direct labor hour. Compute Patricia's total standard cost per unit. (Round answer to 2 decimal places, eg. 1.25.) $ Total standard cost per unit $