ABC Companys budgeted sales for June, July, and August are 12,600, 16,600, and 14,600 units respectively. Each unit that ABC Company produces uses 4 pounds of raw material. ABC requires 20% of the next months budgeted production as raw material inventory each month. ABC Company currently pays a standard rate of $1.3 per pound for raw materials. Each unit should be produced in 30 minutes of direct labor time at a standard direct labor rate of $12 per hour. Manufacturing overhead is applied at the standard rate of $16.2 per direct labor hour.

Calculate the standard cost per unit for ABC Company.