Bridgeport Company has gathered the following information about its product:

Direct materials: Each unit of product contains $4\mathrm{.}60kg$ of materials. The average waste and spoilage per unit produced under normal conditions is $0\mathrm{.}40kg.$ Materials cost $$4\mathrm{.}00$ per kilogram, but Bridgeport always takes the $2\mathrm{.}00\%$ cash discount that all of its suppliers offer. Freight costs average $$0\mathrm{.}25$ per kilogram.

Direct labour: Each unit requires $2\mathrm{.}00$ hours of labour. Set$-$up$,$ cleanup, and downtime average $0\mathrm{.}45$ hours per unit. The average hourly pay rate of Bridgeport's employees is $$11\mathrm{.}00.$ Payroll taxes and fringe benefits are an additional $$4\mathrm{.}00$ per hour.

Manufacturing overhead: Overhead is applied at a rate of $$6\mathrm{.}00$ per direct labour hour.

Calculate Bridgeport's total standard cost per unit. $($Round intermediate calculations and final answer to $2$ decimal places, eg$.15\mathrm{.}25.)$

Total standard cost per unit

$

eTextbook and Media

Attempts: $0$ of $3$ used