Brenda Company has gathered the following information about its product. Direct materials: Each unit of product contains 3.1 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.9 pounds. Materials cost $1 per pound, but Brenda always takes the 5% cash discount all of its suppliers offer. Freight costs average $0.30 per pound. Direct labor. Each unit requires 1.6 hours of labor. Setup, cleanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Brendas employees is $10.6. Payroll taxes and fringe benefits are an additional $3.1 per hour. Manufacturing overhead. Overhead is applied at a rate of $4.1 per direct labor hour. Compute Brendas total standard cost per unit