ABC Company's budgeted sales for June, July, and August are 15,200, 19,200, and 17.200 units respectively. Each unit that ABC Company produces uses 2 pounds of raw material. ABC requires 20% of the next month's budgeted production as taw material inventory each month ABC Company currently pays a standard rate of $1.4 per pound for raw materials. Each unit should be produced in 30 minutes of direct labor time at a standard direct labor rate of $116 per hour. Manufacturing overhead is applied at the standard rate of $15.6 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