ABC Companys budgeted sales for June, July, and August are 13,200, 17,200, and 15,200 units respectively. Each unit that ABC Company produces uses 2 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 $1.2 per pound for raw materials. Each unit should be produced in 30 minutes of direct labor time at a standard direct labor rate of $12.6 per hour. Manufacturing overhead is applied at the standard rate of $16.6 per direct labor hour.

Required:

Calculate the standard cost per unit for ABC Company. (Round your answer to 2 decimal places.)

Standard cost per unit