Current Attempt in Progress Stefani Company has gathered the following information about its product. Oirect materials. Each unit of product contains 3.90 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.10 pounds. Materials cost $2 per pound, but Stefani always takes the 1.00% cash discount all of its suppliers offer. Freight costs aversge $0.45 per pound. Direct labor. Each unit requires 2.60 hours of tabor. Setup, cleanup, and downtime average 0.20 hours per unit. The average hourly pay rate of Stefanis employes is $13,40. Payroll taxes and fringe benefits are an additional $3.10 per hour: Manufacturits overheod. Overhead is applied at a rate of $6.10 per direct labor hour. Compute Stefanfs total standard cost per unit. (Round answer to 2 decimal places, es. 1.25.) Total standard cost per unit \$ Current Attempt in Progress Stefani Company has gathered the following information about its product. Oirect materials. Each unit of product contains 3.90 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.10 pounds. Materials cost $2 per pound, but Stefani always takes the 1.00% cash discount all of its suppliers offer. Freight costs aversge $0.45 per pound. Direct labor. Each unit requires 2.60 hours of tabor. Setup, cleanup, and downtime average 0.20 hours per unit. The average hourly pay rate of Stefanis employes is $13,40. Payroll taxes and fringe benefits are an additional $3.10 per hour: Manufacturits overheod. Overhead is applied at a rate of $6.10 per direct labor hour. Compute Stefanfs total standard cost per unit. (Round answer to 2 decimal places, es. 1.25.) Total standard cost per unit \$