Direct labor. Each unit requires 2.80 hours of labor. Setup, cleanup, and downtime average 0.18 hours per unit. The average hourly pay rate of Kimm's employees is $12.20. Payroll taxes and fringe benefits are an additional $2.80 per hour. Manufacturing overhead. Overhead is applied at a rate of $4.30 per direct labor hour. Compute Kimm's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit