Concord Company accumulated the following standard cost data concerning product I$-$Tal.

Direct materials per unit: $2\mathrm{.}4$ pounds at $$8\mathrm{.}00$ per pound

Direct labor per unit: $6\mathrm{.}5$ hours at $$14\mathrm{.}00$ per hour

Manufacturing overhead: Allocated based on direct labor hours at a predetermined rate of $$14\mathrm{.}00$ per direct labor hour

Compute the standard cost of one unit of product I$-$Tal. $($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}75.)$

Standard cost

Per Unit