ABC Company's budgeted sales for June, July, and August are 12,200, 16,200, and 14,200 units respectively. Each unit that ABC Company pr uses 2 pounds of raw material, ABC requires 25% of the next month's budgeted production as raw material inventory each month. ABC Compa 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 standars direct labor rate of $11 per hour. Manufacturing overhead is applied at the standard rate of $14.2 per direct labor hour. Required Calculate the standard cost per unit for ABC Company. (Round your answer to 2 decimal places.) Standard cost per