Current Attempt in Progress

Linda Company has gathered the following information about its product.

Direct materials: Each unit of product contains $5\mathrm{.}0$ pounds of materials. The average waste and spoilage per unit produced under

normal conditions is $1\mathrm{.}0$ pounds. Materials cost $$3$ per pound, but Linda always takes the $2\%$ cash discount all of its suppliers offer.

Freight costs average $$0\mathrm{.}30$ per pound.

Direct labor. Each unit requires $2\mathrm{.}0$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}1$ hours per unit. The average hourly pay

rate of Linda's employees is $$12\mathrm{.}6.$ Payroll taxes and fringe benefits are an additional $$3\mathrm{.}0$ per hour.

Manufacturing overhead. Overhead is applied at a rate of $$6\mathrm{.}1$ per direct labor hour.

Compute Linda's total standard cost per unit. $($Round answer to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$

Total standard cost per unit $

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