Current Attempt in Progress

Susan Company has gathered the following information about its product.

Direct materials: Each unit of product contains $3\mathrm{.}2$ pounds of materials. The average waste and spoilage per unit produced under

normal conditions is $0\mathrm{.}8$ pounds. Materials cost $$1$ per pound, but Susan always takes the $1\%$ cash discount all of its suppliers offer.

Freight costs average $$0\mathrm{.}40$ per pound.

Direct labor. Each unit requires $2\mathrm{.}9$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}2$ hours per unit. The average hourly pay

rate of Susan's employees is $$10\mathrm{.}2.$ Payroll taxes and fringe benefits are an additional $$3\mathrm{.}7$ per hour.

Manufacturing overhead. Overhead is applied at a rate of $$4\mathrm{.}9$ per direct labor hour.

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

Total standard cost per unit $,$$