ABC Company's budgeted sales for June, July, and August are 13.000, 17000, and 14,700 units respectively. Each unit that ABC Company produces uses 4 pounds of raw material. ABC requires 35% of the next month's budgeted production as raw material inventory each month. ABC Company currently pays a standard rate of $1 per pound for raw materials. Each unit should be produced in 30 minutes of direct labor time at a standard direct labor rate of $10 per hour. Manufacturing overhead is applied at the standard rate of $15 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 s 33.00