Debra Company has gathered the following information about its product. Direct materials: Each unit of product contains 4.0 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.0 pounds. Materials cost $1 per pound, but Debra always takes the 1% cash discount all of its suppliers offer. Freight costs average $0.25 per pound. Direct labor. Each unit requires 1.8 hours of labor. Setup, cleanup, and downtime average 0.2 hours per unit. The average hourly pay rate of Debra's employees is $13.1. Payroll taxes and fringe benefits are an additional $2.6 per hour. Manufacturing overhead. Overhead is applied at a rate of $4.9 per direct labor hour. Compute Debra's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit $