Current Attempt in Progress The Hayes Chemical Company produces a chemical used in dry cleaning. Its accounting system uses standard costs. The standards per 0.50-gallon can of chemical call for 1.10 gallons of material and 1.60 hours of labor. (1.10 gallons of material are needed to produce a 0.50-gallon can of product due to evaporation.) The standard cost per gallon of material is $6. The standard cost per hour for labor is $9. Overhead is applied at the rate of $7.72 per can. Expected production is 21,200 cans with fixed overhead per year of $57,664 and variable overhead of $5 per unit (a 0.50-gallon can). During 2021,24,100 cans were produced; 38,300 gallons of material were purchased at a cost of $291,463; 28,700 gallons of material were used in production. The cost of direct labor incurred in 2021 was $276,296 based on an average actual wage rate of $7.66 per hour. Actual overhead for 2021 was $206,500. (a) Determine the standard cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Standard cost $ per unit